Dear Sunil ,again there are some complications!! you mentioned somthing about transfer .see ,if a manufacturer transfers their goods to other branches , they can do so agianst form -F with 2% stock transfer charges . if the consignor and consignee are of differnt entity , consignor may dispatch excise paid material to the consignee who is not a seller but a service provider. under that case ,consignee may have to collect service tax on the entire bill and later can set off again excise paid . however a service provider is not supposed to consume taxable goods .he can raise bill only agianst job work or the service provided .whenever there is a consumption of goods procured from outside states ,he should have ST registration and for each item service and sale bill should be raised separately . else he may have to face huge difficulties in long run.