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

[YAGAY and SUN]

Well, I am not convinced that why are you  keen to get the registration under Service Tax while you are trading in the goods.

You must seek registration in VAT/CST to nullify the impact of SAD while selling the goods as such.  Please share your view if you differ with me.

[NEERAJ KUMAR, RANCHI]

If you are not registered under central excise as a dealer, you do not need to get registration eithher in service tax. If you are registered in central excise as a dealer and you are receiving services of transporters you need to get registration in service tax

AI Summary

Service tax registration not required for mere goods trading; required only with central excise registration or taxable services received.
Mere trading in imported PVC goods does not require service tax registration; the dealer should seek registration under Value Added Tax/Central Sales Tax to mitigate input duty impact. Service tax registration is necessary only if the dealer is registered under central excise and receives taxable services such as transport.