Imposition of service tax on services rendered by Goods Transport Operators

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..... respect of the category of persons liable to pay the Service Tax under Notification No. 43/97-ST namely factories registered under or governed by the Factories Act, 1948, the liability to pay Service Tax by such factories which are registered as small scale industries with the State Govt. or Development Commissioner SSI be kept in abeyance. However Service Tax will be required to be paid by fact .....

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..... dy corporate established by or under any law; the assessees shall be required to be registered and pay the Service Tax. In respect of category (VI) namely registered dealers of excisable goods, since they are already registered under Central Excise Law, it is under consideration by Govt. whether they need to be registered again. However, they are required to collect and pay Service Tax and f .....

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