Service Tax Registration Issue

[Asked by Guest]

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 registration: advisable where accounting is maintained centrally despite separate site billings and consolidated return filing.
Whether multiple operating locations require separate service tax registrations or a Centralized Registration depends on the accounting regime: where an enterprise maintains centralized accounting and submits consolidated returns, Centralized Registration is advisable; separate billing across locations combined with year end compilation does not alter the guidance that centralized accounting supports centralized registration.