10 December 2011
One of my client has got registered office in daman and has administrative office in mumbai from where the billing takes place.My query is whether i can apply for registration as single premise of mumbai admin office or i have to obtain centralised registration?
10 December 2011
The place from where services are provided has to be registered by virtue of rule 4(3A) of the Service tax Rules,1994. For example if the services are provided in Daman, registration application has to be necessarily submitted in the Jurisdictional office related to Daman.
10 December 2011
It is possible only if centralized billing or accounting is done from the administrative office in mumbai otherwise as sir told u have to take separate registration for all such offices or premises from where taxable services are being provided or which are engaged in relation to such services in any manner.
10 December 2011
Acccounting is carried out in mumbai office and all billing takes place in mumbai.So whether registration of single premises is possible or centralised registration is required?
10 December 2011
As per above fact it appears that all the detail is provided to the mumbai office and from here all accounting and billing is done and there is no billing and accounting system at daman. So as per provision of Rule 4 (2) u can go for centralized registration.
CAclubindia
