ASSESSEE COMPANY IS PVT LTD COMPANY ENGAGED IN BUSINESS OF TELECOMMUNICATIONS. MEANS IT PURCHASES THE RECHARGE BALANCE FROM VARIOUS COMPANIES i.e. RELIANCE, ARTEL, BSNL, IDEA ETC. AND SALE IT TO RETAILORS. AND RETAILORS SELL DIRECTLY TO CUSTOMER. ASEESSEE COMPANY GETS A COMMISSION OF 1% ON ITS SALES FROM ABOVE COMPANIES. SERVICE IS PROVIDED BY COMPANY TO CUSTORMER. ASSESSEE COMPANY IS ACTING ONLY AS INTERMEDIARY.
IS THE COMPANY LIABLE FOR SERVICE TAX REGISTRATION? IF YES WHEN & HOW?