Query on service tax

Nitin Singhal (Gaining knowledge...) (320 Points)

06 September 2011  

A job worker gets certain material from prinicpal maufacturer. Job worker converts it to Intermediate Goods and returns it to Principal. Jobworkers's only expenses are labour and electricity charges. Principal manufacturer uses these goods in manufacturing Final goods and pays Excise on Final Goods. In this year Job work charges exceeded 9 lakhs rs. So is it necessary for Job worker to get registration of Service Tax.?