100% EOU Service tax registraion

[JOSEPH ALEXANDER]

Dear sir,

Kindly clarify with section and notification no.for the following?

1) 100 percent EOU should register under   Service Tax rule?2) Service tax for transport of goods by Custom Broker on hired vechile.

[YAGAY andSUN]

Yes, EOUs are required to get registered under Finance Act, 1994.

AI Summary

EOU registration required under finance law; registration affirmed, clarification on customs broker transport tax pending. EOUs must obtain service tax registration under the Finance Act, 1994; the advisory confirms the registration requirement for EOUs while noting a separate, unresolved query about the applicability of service tax to transport of goods arranged by a customs broker on a hired vehicle, with no further substantive guidance provided on that transport-related question.