05 November 2011
My client is intending to Rent a property. The property is in Gujarat. Can I make registration in Mumbai, based on the residential address of the owner as service shall be provided from Mumbai.
07 November 2011
As per rule 4 of Service Tax Rules, 1994,inter alia, every person liable for paying the service tax shall make an application to the Superintendent of Central Excise.
Where as assessee is providing a taxable services from more than one premises or offices and has centralized billing or accounting system, he may at his option register such premises from where such centralized billing or accounting is done.
In my view you may argue that my office from where i provide services is in mumbai and therefore i am applying from here. If range superintendent do not get satisfied then you may go for centralized registration.
CAclubindia
