Dear Sir, I have a proprietorship firm in the manufacturing activity but not registered under Factory Act. My question is whether I have to pay service tax on the freight/transportation paid by our firm. As I do not fall in any of the specified category of persons list. My doubt is category (a) says 'any factory registered or governed by the Factories Act', therefore, do our firm fall under this category due to manufacturing activities, though we are not registered under Factory Act.
Your early response is appreciated.
Proprietorship Firm Questions Service Tax Obligation on Freight Costs Under Notification 30/2012; Factories Act Registration Debated A proprietorship firm engaged in manufacturing but not registered under the Factories Act inquired about its obligation to pay service tax on freight/transportation costs. The firm questioned whether it falls under the category of 'any factory registered or governed by the Factories Act' due to its manufacturing activities. A respondent suggested that registration under Central Excise might be relevant, but the firm argued that the Factories Act requires specific conditions regarding the number of workers. The discussion referenced Notification 30/2012, which outlines entities liable for service tax on transportation services. (AI Summary)
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