06 November 2008
Our company has different offices in different states. We have centralised registration no. under service tax. We issue invoices from delhi office for different location but " billing series is different for each location".
could it be treated as decentralisation and we have to take separate registration under the service tax for each location.
07 November 2008
Service providers having centralised accounting or centralised billing system, at their option, can have Centralised registration at one or more places. Commissioner of Central Excise/Service Tax in whose jurisdiction centralised account or billing office of the assessees exists, is empowered to grant centralised registration
CAclubindia
