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    <title>Is Service Tax registration mandatory for Proprietorship Trading Company?</title>
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    <description>Liability to register for service tax depends on whether the trader pays or is liable to pay freight for road transportation: a freight-paying trader is the person liable under GTA services and must obtain service tax registration and an RC if the applicable registration threshold is crossed; statutory categories of recipients (e.g., factories, societies, co operatives, excise-registered dealers, bodies corporate, partnership firms) are specifically identified as liable payers with alternate rules where the recipient is outside the taxable territory.</description>
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