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

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.