09 October 2009
A Bank Branch that commenced operations only in second week of september 2009. It has applied for ST reg a couple of days back & is yet to be alloted ST Reg No.
Pls advise as to the liability to pay service tax & file return.
10 October 2009
The main office is considered as head office and other branches are a part of the same number. Just you have to get a branch inclusion. You are liable to pay from the begining of the branch alongiwht interest and penalty and penalty for delay in registering the same.
CAclubindia
