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Service tax registration-single or centralized

Rahul Jain (Accountant) (316 Points)

10 July 2013

A private limited company having two offices in same city and want to bill from one office and perform services from both, then should the company take centralised service tax registration or single premise registration?

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4 Replies

Pakshal Shah (Practicing Chartered Accountant) (271 Points)
Replied 10 July 2013

Centralized service tax registration. Correct me if I am wrong

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Prabhat Kumar (Advocate & Consultant) (1912 Points)
Replied 10 July 2013

If service is provided from different location but billing is done from one place,you should take THE CENTRALISED REGISTRATION.

CA SHRAVANA DOTA (ACA) (125 Points)
Replied 11 July 2013

Dear Rahul, as per sub rule 2 & 3 of Rule 4 of Service Tax Rules, 1994, an assessee providing services from more than one premises and having centralised billing system has an OPTION to go for centralised registration of such premises. Centralised registration is not mandatory. Keeping in mind the compliance part, in my opinion, it is better to opt for centralised registration instead of registration of each premises (and file 2 ST returns) as the company intends to bill from one office. Different view on the same is welcome.

Sweta agarwala (student) (48 Points)
Replied 11 July 2013

Here company can go for centralised or single premises service tax registration both.But in case of centralised registration co. must has centralised billing system or centralised accounting system in respect of such service and such centralised billing or centralised accounting system are located in one or more premises.co. can register such premises or offices from where centralised billing or centralised accounting systems are located.