Service Tax Registration Issue

[kavish rizvi]

One of my client is engaged in providing diagnostic lab testing service having its registered office at Mumbai with a corporate office situated at Delhi. Mumbai is looking after the all India operations plus Delhi and under Delhi there is 7 different labs in north India where system of centralised billing is not adopted.

Mumbai do separate billings and Delhi do their own. Further, the other Labs coming under Delhi region also do separate billings but the accounts however is compiled together of all locations and a single return is submitted in the IT deptt.

So, my query is that whether if Delhi wants to apply for service tax registration No. then whether it would apply for centralized registration for Delhi and Labs coming under Delhi region or single registration have to be done for Delhi and its Labs separately.

Would feel glad to have a reply from your side.

Awaiting for your response.

Thanking you in anticipation.

AI Summary

Centralized Service Tax Registration Query: Separate Billing and Accounting for Diagnostic Labs in North India A client providing diagnostic lab testing services with offices in Mumbai and Delhi seeks advice on service tax registration. The Mumbai office handles all-India operations, while Delhi oversees seven labs in North India, each conducting separate billing. Although accounts are compiled annually for a single return, billing remains decentralized. The query is whether Delhi should apply for centralized service tax registration for itself and its associated labs or register each separately. A response suggests centralized registration if centralized accounting is maintained, but the client clarifies that accounts are separate until year-end compilation, seeking further guidance on registration.