25 November 2011
A work contractor (PVt. Ltd. Company) have works at 2 different state and to take Sales tax registration at the respective states. Can he opt for centralised Registration with registered office address.
1. Bills for each site will be issued from respective site.
26 November 2011
As per Rule 4 (2) of Service Tax Rules, 1994: Where a person, liable for paying service tax on a taxable service, (i) provides such service from more than one premises or offices; or (ii) receives such service in more than one premises or offices; or, (iii) is having more than one premises or offices, which are engaged in relation to such service in any other manner, making such person liable for paying service tax, and has centralised billing system or centralised accounting system in respect of such service, and such centralised billing or centralised accounting systems are located in one or more premises, he may, at his option, register such premises or offices from where centralised billing or centralised accounting systems are located. As per above provision if you are having centralized billing or accouting system then you can have centralized registration number in respect of all such premises or offices from where centralized billing or accounting is done.
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