SERVICE TAX REGISTRATION, Service Tax

[SURYAKANT MITHBAVKAR]

our unit is registered under Service Tax Act. we run one more unit where we are doing only labour job for material received from our pricipal unit. In above circumstances is it necessary to take service tax registration and issue service tax invoice for labour job to Principal unit where as our Balance Sheet is consolidated.

Posts / Replies

[Surender Gupta]

No, service can not be provided to self. Labour activity in one unit for another unit of the same owner can not be subject to service tax.