Payment of GTA by Proprietorship Firm

[Rajesh Sharma]

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.

AI Summary

Goods transport agency liability: proprietorships taxable only if governed by Factories Act or registered as excise dealer.
Obligation for GTA service tax applies only where the freight-paying person falls within specified categories: factories registered under or governed by the Factories Act, societies, cooperative societies, bodies corporate, partnership firms, or dealers of excisable goods registered under the Central Excise Act. A manufacturing proprietorship not registered under the Factories Act does not meet the factory limb and therefore is not captured on that ground; it would be taxable only if it qualifies under another listed category such as central excise registration as an excise dealer.