TaxTMI 
TaxTMI 
our unit is registered under Service Tax Act. we run one more unit where we are doing only labour job for material received from our pricipal unit. In above circumstances is it necessary to take service tax registration and issue service tax invoice for labour job to Principal unit where as our Balance Sheet is consolidated.
SERVICE TAX REGISTRATION
31 Aug 2010 
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Service to self not taxable: intra unit labour is not subject to service tax, no registration required.
The key legal point is that service to self is not a taxable service; labour performed by one unit for another unit of the same proprietor is treated as intra enterprise activity and does not attract service tax, so separate registration and issuance of service tax invoices for that inter unit labour are not required. (AI Summary)
The key legal point is that service to self is not a taxable service; labour performed by one unit for another unit of the same proprietor is treated as intra enterprise activity and does not attract service tax, so separate registration and issuance of service tax invoices for that inter unit labour are not required. (AI Summary)