Is it possible for Centerlisation Registration

[RAM SHARMA]

Dear Experts,

We are manufacturer as wel as service receiver. We have two manufacturing units. We have taken Excise registration for both units  separately. Range and Division for both units is different but 'commissioner ate' is same. Can we take centerlise registration in service for both unit.

Thanks

[Saju Philip]

Yes you can if you have one office where centralised billing and accounting for both the units. The relevant documentations are listed in Trade notice 16/2012 available in www.servicetaxdelhi.gov.in.

regards

CS Saju Philip 

[RAM SHARMA]

How can a manufacturer raise sales invoice in one office. In excise point of view it should be raise from factory.

Therefore it should not be possible to raise invoice from office. Pl suggest from service receiver point of view.

Thanks

[Saju Philip]

I have commented on the mis-understanding that you are a service provider. Service tax registration is required only for person liable for paying the service tax. It is generally the service provider and in some cases the receiver is also liable to pay either full tax or a part of it. The Subsection 2 of Rule 4 of Service Tax Rules is self explanatory which is reproduced hereunder:

"(2) Where a person, liable for paying service tax on a taxable service

(i) provides such service from more than one premises or offices; or

(ii) receives such service in more than one premises or offices; or,

(iii) is having more than one premises or offices, which are engaged in relation to such service in any other manner, making such person liable for paying service tax, and has centralised billing system or centralised accounting system in respect of such service, and such centralised billing or centralised accounting systems are located in one or more premises, he may, at his option, register such premises or offices from where centralised billing or centralised accounting systems are located."

This is only from Service tax point of view.

regards

[RAM SHARMA]

You mean to say we should go for seprate registration for seperate premises in service receiver point of view.

thanks

AI Summary

Centralised registration for service tax allowed where centralised billing or accounting covers multiple premises, enabling registration at that location. Centralised registration is available where the person liable for service tax provides or receives taxable services from multiple premises but has a centralised billing or centralised accounting system located in one or more premises; such person may, at its option, register the premises where those centralised systems are located. This rule concerns service tax registration only and does not affect excise invoicing requirements for factories.