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

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.