Registration

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Madroamer (Querist)
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19 November 2009 An entity as its head office at bangalore and branch at mumbai. should it mandatory make centralised registration or seperate registration at each place can be made at each place under service tax.

CA Ravi Sisodia

CA Ravi Sisodia (Expert)
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19 November 2009 if a service provider desires to provide taxable services from more then one premise without maintaining a "centralised billing system",he shall make separate applications of service Tax Registration for each of the premise to the respective rang superintendent.
Under Rule 4(2),a person who renders taxable services from different premises but having a "Centralised Billing/Accounting system" should apply ST reg. to deputy commissioner. under "Centralised Billing/Accounting system" more then one premise are Registered under a common Registration Number.