Pass service tax by importer (trader) to manufacturer

Yes,You can after registering under service tax act.

Thank you Vijay for the prompt reply and help.

Can you please explain further under what head we can transfer ST? For example, we pay ST to railways and to the customs department during clearing of goods. Now under what head should we be putting the service tax to our customers? I doubt if we can simply write ST in our invoice because we are not providing the service ourself that we can charge them.

Can you please explain further how we can transfer Service Tax? Assuming we cant simply charge service tax in our invoice while selling excisable goods. Can we pass it under excise duty just like CVD (if we register with service tax dept.)? I would really appreciate if you could shed some more light on this.