15 April 2013
sir any transporter running business at one place he is registered with service tax department nature of registration is for single premises. my query is can he open any branch at other place (out side of prior jurisdiction) with same registration ? is it neccesary to change his registration type i mean centralised registration?
15 April 2013
Yes the transporter can open another branch office at other place subject to condition that all billing is to be done from the registered premises.In this case, the transporter need to get amendment in the existing registration certificate from the Commissioner through Range Office specifying address of all premises and also address of premises where all billing is to be done.
CAclubindia
