19 April 2016
There are two aspects to service tax registration - PAN and Premises Code. A service provider / service recipient has to have separate registration for each of the premises providing services or receiving services. Since the service provider has only one PAN - he also has only one registration number. But for different premises he has a different premises code - and such registration if in different commissionerates / states may result in different STC Nos but it is most unlikely now that all activities of the Department are IT enabled.
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