Amendment of service tax registration

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

27 May 2014 If a service provider opens a branch and provides services to the client from that branch but issues bills from the main office then is service provider liable to amend st -2 or is it necessary to inform service tax dept. for that ??? Earlier the service provider was not having any branches.

CA DEEPAK S K

CA DEEPAK S K (Expert)
Follow

27 May 2014 If earlier there was no branches and as you have mentioned that Bill is issued from main office then you will have to obtain centralised reg by amending your ST-2 by adding in the new branch and opting for centralised reg . This provision is governed by rule 4(2) of service tax rules, 1994.

Rupesh Jain

Rupesh Jain (Expert)
Follow

30 May 2014 you have to amend the service tax registration and add the service tax new premises for branch .

or you can apply new service tax for branch.

Upgrade to CAclubindia Pro. Subscribe Now!