Registration

[CS Kushwaha]

Sir,

A company,having two offices say one in Surat and other in Mumbai,  Kindly advise:-

1.Whether ST regn for both places are required if Reverse charge services have been received at both offices. ( centralised regn.is not to opt)

2.If ST registration has been taken for Surat office only, can we discharge our liability for reverse charge services received at Mumbai office by using ST regn.No. of Surat office.

3. Mumbai office is not registered in Service Tax deptt.,can we dischrge ST liability for reverse charge service invoices addressed at Mumbai office and avail & distribute cenvat by using ST regn.No. of Surat.

 Kindly suggest at the earliest.

Regards

NK Soni

 

AI Summary

Company Must Register Separately for Service Tax in Surat and Mumbai; Reverse Charge Services Not Covered by Single Registration. A company with offices in Surat and Mumbai inquired about service tax registration requirements for both locations, particularly regarding reverse charge services. The response clarified that separate service tax registrations are necessary for each office unless centralized registration is chosen. It was advised that the company cannot use the Surat office's registration to discharge tax liabilities for services received at the unregistered Mumbai office. Additionally, without Mumbai being registered as an Input Service Distributor (ISD), the company cannot pass on CENVAT credit for services invoiced to the Mumbai office.