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

Centralized Service Tax Registration Possible for Units with Centralized Billing, Refer to Trade Notice 16/2012 for Details. A manufacturer and service receiver with two separate manufacturing units inquires about the possibility of obtaining centralized service tax registration, given that both units fall under the same commissionerate but have different ranges and divisions. An expert responds affirmatively, citing the need for centralized billing and accounting, and refers to Trade notice 16/2012 for documentation. The inquirer raises concerns about invoicing from a single office, given excise requirements. The expert clarifies that centralized registration is applicable if centralized billing or accounting exists, as per Service Tax Rules, but suggests separate registration for each premise from a service receiver perspective.