06 October 2013
Query : i had rented Property at bangalore. and i am residing at kalyan. i had other rented properties also at other places.can i have registration of service tax at my residential address ?
06 October 2013
Only the person providing taxable service from more than one premises and having centralized billing or accounting in respect of such service could take centralized registration of premises from which such centralized billing was done or where such centralized accounting system was maintained.
The Service Tax Rules have been amended to extend the facility of centralized registration to any person liable to pay service tax. Therefore, with this amendment, the service receiver or any other person made liable to pay service tax, having centralized accounting/billing for such service will be eligible to take centralized registration.
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