Service tax unregistered partnership firm

Dear Friends,

Service Tax Laws speak that a Registered Partnership Firm is liable to pay service Tax in case of transport of goods. So, does the Registered Partnership Firm mean the firm registered with the Registrar of Firms. The law speaks that the Partnrship Firm registered under any Statute. So please let me know whether a Unregistered Partnership Firm (Not registered with Registrar of Firms) can be held liable to pay service tax on Transportation of Goods by any means by the Department