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Applicability of service tax registration

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..... Respected Rama Krishna Ji , I would like to give thanks to you firstly for giving the valuable clarification on the issued. Now I will brief the nature of work done by A . A is making Blades for ceiling fans , exhaust fans for B in the premises of B on the sheet provided by B alongwith his labour and B after process completion by A i.e.completion of Blades sold to the various parties after paying .....

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..... of Duty on Blades .Total Work up to date is 7 - 8 Lacs till date . Mr. C approached to A for makiing Blades for C in Baddi in Himachal Pradesh and the same process will be repeated here also as in case of B in delhi .Here C is having Excise Exemption .But C specified the condition that A have to be registered with Service Tax . My Querry is 1. Whether A can apply for Service tax registration for g .....

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..... etting the additional work from C ? as C may be in the impression that it is labour supply case and the contractor must be registration with the service tax . 2. If A apply the registration in service tax and do the job work alongwith his labour there in baddi in himachal pradesh on the material provided by C whether the ser.tax provisions apply in the fact citied above . 3. and if you advice that .....

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..... it will attract Notification 8 /2005 and will get the exemption whether A will charge ser.tax on both firm billing or only on the billing made to C which is non excise paying . My understanding may be wrong as I believe that if A is doing Job work on the material provided by B then it will not come under the provisions of service tax as B is paying excise duty on the goods processed by A . But in .....

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..... case of C as C is not paying duty the same exemption will not applicable and he will have to charge ser.tax on the billing made to C in Baddi . Thanks once agains for giving valuable suggestion and clarification . My e-mail id : [email protected] - Reply By Rama Krishana - The Reply = Dear Sir, I failed to understand, every time you refer to notification no. 8/2005 without considering the exc .....

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..... isability of the product. The making of fan blades must be a excisable commodity (even if exmept from duty of excise)and the same should be out of service tax net as such. - Applicability of service tax registration - Query Started By: - BAL KRISHAN GARG Dated:- 20-9-2009 Service Tax - Got 1 Reply - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Ta .....

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..... x Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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