Centralized registration compliance: obtain GTA records from the central office; avoid summoning branch offices. Service tax authorities must obtain GTA records and information from the entity's central registered office when centralized registration exists; branch offices should not be summoned for routine documents. Routine information should not be demanded under summons unless other means have failed. Incidental services (temporary storage, consolidation, packing) that attract no separate charge apart from freight are to be treated as provided free of cost and not taxable, subject to verification with the registered office.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Centralized registration compliance: obtain GTA records from the central office; avoid summoning branch offices.
Service tax authorities must obtain GTA records and information from the entity's central registered office when centralized registration exists; branch offices should not be summoned for routine documents. Routine information should not be demanded under summons unless other means have failed. Incidental services (temporary storage, consolidation, packing) that attract no separate charge apart from freight are to be treated as provided free of cost and not taxable, subject to verification with the registered office.
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