Centralized registration enables taxpayers with centralized billing or accounting to obtain a single registration and streamline service tax compliance. Amendment expands centralized registration eligibility to any person liable to pay service tax where centralized billing or accounting is maintained, and prescribes that the Commissioner with jurisdiction over the premises for which centralised registration is sought shall grant registration. Pending applications with Chief Commissioners or DGST must be transferred; the granting Commissioner must, within one week, send Form ST-2 copies to Commissioners overseeing associated premises. Assesssee must make records of taxable services available on demand to audit parties deputed by the Comptroller and Auditor General.
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 enables taxpayers with centralized billing or accounting to obtain a single registration and streamline service tax compliance.
Amendment expands centralized registration eligibility to any person liable to pay service tax where centralized billing or accounting is maintained, and prescribes that the Commissioner with jurisdiction over the premises for which centralised registration is sought shall grant registration. Pending applications with Chief Commissioners or DGST must be transferred; the granting Commissioner must, within one week, send Form ST-2 copies to Commissioners overseeing associated premises. Assesssee must make records of taxable services available on demand to audit parties deputed by the Comptroller and Auditor General.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
