Loading and unloading charges not by a gta

Aswathi Ravindran (Student CA Final ) (27 Points)

19 November 2015  

Sir,

I own a godown where goods are kept on behalf of a company.Iam providing manpower for loading and unloading of goods and wages are paid accordingly.I am submitting fortnightly bills to the  company under the format provided by them.The invoice includes the amount for  loading ,unloading and transhipment charges .A  C & F agent is paying the amount which is incurred byme which includes service tax also.,Am I liable to take service tax registration and pay service tax?If so,under what head is this service liable?