11 October 2010
MY COMPANY IS ALREADY REGISTERD WITH SERVICE TAX IN FARIDABAD.IT HAS OPENED ONE MORE BRANCH IN DELHI PAST ONE YEAR. DELHI BRANCH IS NOT REGISTERED TILL NOW. ALSO ACCOUNTING OF DELHI BRANCH IS DONE AT FARIDABAD BRANCH.
SHALL I APPLY CENTRALISED OR SEPERATE REGISTRATION. AS I HAVE ALREADY APPLIED FOR E FILING ACES IN ANNEXURE 1 FORM FOR FARIDABAD BRANCH.
WHAT PROCEDURE SHOULD BE FOLLOWED FOR DELHI BRANCH REGISTRATION.
11 October 2010
It would be good enough to have centralised registration. You are advised to get the registration at Faridabad office where you are performing all accounting activities.
You have mentioned the status of Faridabad as "BRANCH", it is advisable to have centralised registration at head office, in case various branches are in operation it would facilitate the accumulation and distribution of cenvat.