26 August 2013
One of My Client is a Contractor, having Head Office at Delhi.He is Constructing a Flat at Panchkula. Currently his greatest Portion of Service is provided in Panchkula
Now is it possible that he gets himself registered in Delhi under Service Tax and not in Panchkula under Centralized Billing System and file return at the Delhi Head Office. The Assessee want to file return in Delhi.
Please Consider Rule 5, 7 & 14 of Place of Provision of Service Rules, 2012 with your reply.
27 August 2013
Assuming that some portion of your business of constructing flat is also in Delhi, you can choose to take a centralised registration
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