service tax

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vinod (Querist)
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18 May 2009 sir , we are manufacturing copper components and under exice registration .we have not taken any service tax no.But now excise people insisting to take the no.They told me that ST no is compulsory for manufactures.And also we r doing Labour job.Is necessary to charge ST in Labour Bill.Pl claryfy the both questions.

thanks

thanks for ur reply
in first case transporter already charging ST in their LR.

Regarding the labour job material is supplied by principal.

SIDDHARTHA SANKAR ROY

SIDDHARTHA SANKAR ROY (Expert)
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18 May 2009 For manufacturers, primarily service tax registration is required under GTA service because Vide Rule 2(1)(d)(v), seven categories of persons including registered factories have been made liable to pay service tax in relation to service provided by a goods transport agency, where the consignor or consignee belong to any of the seven specified categories and they are making the payment of the freight.

Regarding job work done by you please give details like the exact nature of work undertaken by you? whether raw material is supplied by principal?

vinod

vinod (Querist)
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18 May 2009 modified

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Sanjeev Kumar

Sanjeev Kumar (Expert)
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19 May 2009 only because of manufacturer you are not liable for ser. tax registration. AND as job work is concern, a number of work (service) are covenred under major ser. category "BAS" & "BSS". so check you transaction under the head and / or write nature of job in details.