11 July 2011
A Firm (Cargo Handling service) has its Service tax Registration in Patna.and it Provides Service in Guwahati and collected the Service tax for the same.My question is whether he has to take a new registration in Guwahati or He can deposit the service tax in Patna? The campany has a seperate premises in guwahati.
12 July 2011
Under service tax, each premise where from taxable services are provided shall get registered. But if you have centralised accounts, single registration would suffice provided all the premises are shown in the registration.
13 July 2011
If you want to pay service tax from your main office, i.e. patna, then you have take centralized Service tax Registration, comprising all premises.