One of our clients is a foreign Company which has a project office situated at the premises of the PSU where their project is underway. They have obtained PAN, TAN and Service Tax registrations for the same.
Now they have received a project from another PSU (located at a different place) wherein they have to open a new project office.
My queries are as follows:
1. whether they have to apply again for PAN, TAN and Service Tax as the project office is located at a Different place?
2. Whether the PAN, TAN and Service Tax that has already been allotted to the first project office apply to this project office also?
Request all to reply to this query at the earliest.
You may also send the replies to one of my mail ids. chetan_5050@gmail.com or chetan_5050@yahoo.com
05 February 2008
As far as PAN is concerned it is unique for each assessee and not based on location. There is no compulsion to have different TAN based on location, but choice is there to have muliple TAN based on locations, if the person resposible for paying is based on locations.In the case of service tax the registration is based on service providing locations.
A foreign company cannot apply for PAN. However, if it establishes a project office, it will have to obtain all the registrations (like PAN, TAN, Service Tax). When it wants to set up a separate project office (under the FEMA guidelines), will the new project office not be a different entity and hence require fresh registrations?
As you have already clarified our query on TAN and Service Tax, we would request you to kindly clarify on the PAN aspect of the query.
It would be also helpful if you could give the source from where you received such information.
CAclubindia
