dealer servie tax

[Ramakrishnan Prasanna Babu]

If a dealer wish to import pvc goods from out of india and wish to sell in the local market.  there is no availment and disposal of credit. if he has to  take the service tax registration and in which category. pl. advice

AI Summary

Dealers of imported PVC goods may need service tax registration if registered under central excise and using transport services. A query was raised regarding the necessity for a dealer importing PVC goods to register for service tax. One respondent advised against service tax registration, suggesting VAT/CST registration to offset the impact of Special Additional Duty (SAD) when selling goods locally. Another respondent indicated that if the dealer is not registered under central excise as a dealer, service tax registration is unnecessary. However, if the dealer is registered under central excise and receiving transportation services, service tax registration would be required.