Registration requirement

[Dipak Rajpara]

Dear All Participants,

Help me on the registration requirement with service tax authorities when a jobworker receives all the business under jobwork challan under rule 4 (5) of excise (Previously known as 57F 4. The process does not amount to manufacture under central excise.

Is the jobworker required to get registration under SERVICE TAX Authorities

Thank you all in advance

AI Summary

Service tax registration requirement: jobwork supplying taxable services requires registration once threshold turnover is exceeded.
Whether a jobworker performing processes that do not amount to manufacture must obtain service tax registration when the activity constitutes a supply of services outside the exempted categories or negative list; registration is required on crossing the prescribed registration threshold and earlier-period treatment should be reviewed to assess exposure to retrospective demands.