27 September 2013
Hello My client is a proprietor concern. He run a coaching institute in mumbai and it has 2 branches in delhi and jaipur. He wants to get Service tax registration. My queries are 1. It is mandatory to get centralized registration under service tax for him? 2. If his accounting is done in mumbai branch then is it mandatory to get centralized registration? 3. If his accounting is done on each branch separately then what happen ? 3. Can he get different service tax registration with different branches. (proprietor-one PAN no.)Like TAN No.? Thank YOu
28 September 2013
1. It is mandatory to get centralized registration under service tax for him? Ans - it is not mandatory for him to have a centralised registration but it is more practicable
2. If his accounting is done in mumbai branch then is it mandatory to get centralized registration? 3. If his accounting is done on each branch separately then what happen ? Ans- for cenralised registration centralised billing is necessary
3. Can he get different service tax registration with different branches. (proprietor-one PAN no.)Like TAN No.? Thank YOu- ans- he can register for each branch separately. It is mandatory so to do if the billing by each branch is separately
disclaimer- all answers are given as per the facts narrated by you. Answer may differ after study of full facts/statements/agreements etc. involved in the case
28 September 2013
Thank you sir Please give me the list of the documents which are to be submitted for centralized service tax registration. (If you can please give me format of them also) Thank you