S t registration at site address

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

31 August 2013 WE ARE WORKS CONTRACTOR HAVING ST REGISTRATION AT HO ADDRESS AHMEDABAD. IT IS NOT CENTRALISED REG.
WE ARE DOING PROJECT IN RAJASTHAN WHERE WE SUBMIT RA BILL TO OUR CLIENT. WE CHARGE VAT ON MAT PART AND SERVICE TAX ON LABOUR PART. WE RAISE RA BILL FROM SITE ADDRESS.
WE ALSO MENTION OUR HO ADDRESS IN RA BILL.
SITE OFFICE IS NOT PERMANENT BRANCH AND IS TEMPORARY ADDRESS TILL PROJECT IS RUNNING.

DO WE NEED TO TAKE SERVICE TAX REGISTRATION AT SITE ADDRESS?

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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31 August 2013 since the service provided from the local, need to add the place of service in the certificate

Querist : Anonymous

Querist : Anonymous (Querist)

31 August 2013 Sir,

As you told that service is provided from local. In such case
when my registration is not centralized, if I add site add in my cert, will it fulfill requirement of law?
OR I should take separate registration for site address.

Second,please guide me how it is provision of service at local? If tax consultant of ahmedabad send his team at Mumbai for audit purpose, he will raise bill from his A'bad office only. It is termed as service provided from A'bad. Then how in my case, it is become local service provided from site?
Please provide your expert guidance.

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CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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31 August 2013 In your first query it was told that, doing project in Rajasthan and having site and paying VAT also, it reveals you are having business place there. consultants sending the person to client place and doing work is not treated as their business place.

As requirement of service tax, where the assesse has more than one place of business, need to intimate the service tax department.

Incase you want to bill from your head office for site work also, then go for centralised registration under ST, otherwise you can go for separate registration.

my suggestion to go for centralised registration only since you are telling the business place is temporary in nature

Querist : Anonymous

Querist : Anonymous (Querist)

03 September 2013 Thank you sir