CA Manish (Practice) (87 Points)
28 August 2010Whether a partnership firm having head office at Kolkata and the branch office at Kishanganj.
will have a separate service tax registration no. for head office and branch office or can they have only one service
tax registration no.
Similarly whether they will have different PAN NO or same PAN No.
Gagan Agarwal
(Manager)
(207 Points)
Replied 31 August 2010
if either billing / accounting is done at one premise (centralised billing / accounting) then need to take registration at only one place (place where centralised accounting / billing is done) otherwise need to take separate registration at both the places.
Obviously only one PAN No.
CAclubindia
