Service Tax Registration

[Anil Kumar]

Dear Sir,

we are manufacturing of distillation plant and are registered with central excise, we also undertake job work on challan, we come across transporting the chemicals in tankers, as per the reverse management notification 30/2012, for paying the service tax, do we have to register with service tax.

please clarify

thanks

regards

Aneel Kumar M

9246202389

AI Summary

Reverse charge on GTA services makes the freight payer responsible for service tax and registration when applicable.
Transport of chemicals in tankers may amount to Goods Transport Agency (GTA) service. If a person qualifies as a GTA and issues consignment notes, freight is taxable after prescribed abatement and the payer of freight is liable under the reverse charge mechanism. A manufacturer bearing freight must register and pay tax as the person liable under reverse charge. GTA providers must comply with consignment note obligations and may be relieved from reverse charge only where recipients do not fall within specified classes; providers otherwise follow normal registration rules when service turnover exceeds the statutory threshold.