Service tax registration

This query is : Resolved

Rakesh Sharma (Querist)
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11 June 2013 Prop. firm engaged in manufacturing of "Blowers" having turnover of above 1 crore & pay inward freight & outward freight (all entries above rs.750/-)of Rs.90000/-

- Should this firm take service tax registration.

- Further in case of partnership firm, if we assume all above equations.

Thanks in advance experts.

RENGARAJ R.K

RENGARAJ R.K (Expert)
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11 June 2013 In my opinion, the GTA services is applicable to you as you are a manufacturer and must be registered under factories act or vat, or excise. So, irrespective of the freight amount, you are liable under partial reverse charge mechanism and there RC is to be taken. You can also avail cenvat credit on GTA service on inputs received.