Service tax-registration

Dear All,

 

I want to understand about Registration of Service tax.

I have GTA service TAxable in the hands of me.

But, Since Exemption is avaible on the same. Zerotax amount comes as tax to be paid.

 

Do i need to Register for the same, then?

 

Replies (1)
Originally posted by : abhishek

Dear All,
I want to understand about Registration of Service tax.
I have GTA service TAxable in the hands of me.
But, Since Exemption is avaible on the same. Zerotax amount comes as tax to be paid.
Do i need to Register for the same, then?

According to provisions of section 69 of the Finance Act, 1994, requirement of registration is limited to persons liable to pay service tax. Thus those goods transport agencies, which are not liable to pay any service tax, are not required to be registered under the service tax rules.  - F.No.341/18/2004-TRU (Pt.), 17th December, 2004

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