20 February 2016
Service Tax Registration is premises based and PAN based. Hence, even if the PAN holder renders services from more than one premises, he has to seek centralized registration. In your case, the two concerns are separate assessees. If any concern has rendered taxable services of Rs. 9 lakhs or more they are liable to seek registration with the Central Excise Authorities. On crossing Rs.10 lakhs they are suppposed to collect Service Tax from their customers and deposit the same to the credit of Central Government. If your sister concern is not your branch or sub-unit and has a separate identity with separate PAN then they are liable to seek and take STC Registration if liable. The STC Registration of the main concern will not suffice.
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