If there is more than one services
YASHPAL RAWAT
(Querist) 17 May 2011
This query is : Resolved
If Assesse is providing morethan one services from different Premises so:-
(I)he should go for seperate -2- registation or single registration as a centralize registration and
he need to file one or more Service tax returns according to services.
A V Vishal
(Expert) 18 May 2011
Q.What is to be done if an assessee is providing services from more than one places besides providing more than one services, done he have to obtain registration service-wise or otherwise?
Ans.
When the assessee is providing the service from more than one premises and have centralized billing system : When an assessee is providing a taxable service from more than one premises or offices and has a centralized billing system in respect of services rendered to clients from all such premises or offices at any one premises or office, he may opt for registering only the premises or office from where such centralized billing is done. Similarly if the assessee does billing from his regional office in respect of branch office falling within that region he may be permitted to register his regional office(s) only if he opts for the same.
When the assessee is providing a taxable service from more than one premises or offices, and does not have any centralized billing system : When an assessee is providing a taxable service from more than one premises or offices, and does not have any centralized billing system, he shall be required to make separate applications for registration in respect of each such premises or offices to the concerned Central Excise Officer.
Where an assessee is providing more than one taxable service, he may make a single application for registration mentioning therein all the taxable services provided by him, to the concerned Central Excise Officer.
Guest
(Expert) 18 May 2011
Agree with Mr. Vishal's clarification.
S R agrawal
(Expert) 19 May 2011
I agree with the details provided by Mr. Vishal. In fact the provisions relating to registration are contained in Rule 4 of the Service Tax Rules,1944 which are available on deparymental website www.cbec.gov.in.
As regards returns, seperate returns are not required to be filed for more than one service provided from one premises. In case of Centralised registration of more than one premises as explained above by Mr. Vishal, only one return is to be filed. But in case of seperate registration for seperate premises, seperate returns are required to be filed.
