New ssi unit registered with excise

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(Querist)
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25 December 2015 Dear Sir,
A new SSI unit is having Excise registration (Turnover is less than Rs.150 lacs) is there any mandatory rules to get registered with Service Tax registration also.
Regard
Venkat Rao T

ANIL JANGID

ANIL JANGID (Expert)
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25 December 2015 Normally Service Tax is payable by the person providing taxable service. However, for specific services, Service Tax is payable by the person receiving such services. This mechanism is called reverse charge (vide Sec. 68(2) of Finance Act). GTA means Goods Transport agency service. When a specified person (any factory, registered society, co-operative society, dealer of excisable if your entity is liable to pay service tax under reverse charge under GTA service, please register yourselves under service tax.