My client is ma trader in coal. He is having a Pvt Ltd company & a proprietorship concern. He purchase coal from Eastern Coal Fields Colliery and sells goods to various factories here & pays goods carriage inwards /freight /transportation charges to various lorries & the amount comes to more than one crore in a Finanacial year. He is not registered under Central Excise Act / Service Tax.
Is he liable for payment of service tax / should he liable for collecting / paying service tax.
Kindly advice with regards to financial year 2006-07 to 12-13.
CAclubindia
