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Service tax remittance

Sreekanth S (Finance Manager) (27 Points)

21 April 2009

Hi,

Is it possible to remit service tax of branch office from Head office, if HO & branch are located in two different states and branch and HO has different Service tax registration no.s?

Please reply.

Regards

Sreekanth

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4 Replies

Varun Pandya (Practice) (69 Points)
Replied 22 April 2009

Originally posted by :Sreekanth S
"	Hi, Is it possible to remit service tax of branch office from Head office, if HO & branch are located in two different states and branch and HO has different Service tax registration no.s? Please reply. Regards Sreekanth	"

No shrikanth it is not possible.

Banks in city of HO will not accept payment of service tax in respect of dues of your branch in other city. You have to pay your branch dues in the same city.

If you haven cetrailized billing and accounting system at H.O. you can apply for centralized registration so that from next year you can comply with service tax provisions solely from your H.O.

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Dayal (Gen. Manager - Indirect Taxation) (3434 Points)
Replied 24 April 2009

No, since under service tax , registration is for a premise

If you had applied for Centralised registration, then yes , it would hav been possible.

Maasum A K Pathan (ADVOCATE & TAX COUNSEL) (23 Points)
Replied 02 October 2009

Hi, We are in a strange situation. Goods are sent to the depot by raiseing an invoice. However there is a rate difference while there is a sale to the customer. Though no excise liability would come the customers are asking for supplementary invoice for the rate difference. However when we raise the supplementary invoice for the difference amount the accounting software is unable to support it as the stock is getting affected. Can we seek permission for raising supplementary invoice manually

EKALABYA TALUKDAR (SERVICE TAX CONSULTANT) (666 Points)
Replied 02 October 2009

Mr Sreekantb

HEAD OFFICE AND BRANCH OFFICE BOTH ARE HAVING A SINGLE PAN CARD BASED REGISTRATIN NO. SO EITHER YOU HAVE TO DEPOSIT SERVICE TAX BY CENTRALISED OR BRANCH WISE.