TaxTMI 
TaxTMI 
A CENTRALISED UNIT WITH CENTRALISED ACCOUNTING HAVING 7 BRANCHES IN OTHER CITIES HAS COLLECTED AND DEPOSITED SERVICE TAX WITH REFLECTION IN ST-3 RETURNS, IS NOW FACING WITH SHOW CAUSE FOR NOT TAKING CENTRALISED REGISTRATION OF NON-PAYMENT OF SERVICE TAX. HOW FAR THIS BE JUSTIFIED ?
WITH SINGE PREMISE SERVICE TAX REGISTRATION , SERVICE TAX OF ALL BRANCH UNITS ARE DULY DEPOSITED - AGAINST S TAX LAW ?
16 Sep 2015 
3 Replies 
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Centralized registration requirement: failure may attract penalty though full tax payment may mitigate enforcement by revenue authorities.
A centralised-accounting taxpayer with multiple branches deposited and reported service tax collected but lacked centralized registration; the core question is whether that omission amounts to non-payment or evasion. Advisers state the omission is a procedural lapse: authorities can issue a show cause notice and seek penalties for failure to obtain centralized registration, yet the taxpayer can seek leniency because the tax was paid and returns filed, and should respond to the notice and regularise registration. (AI Summary)
A centralised-accounting taxpayer with multiple branches deposited and reported service tax collected but lacked centralized registration; the core question is whether that omission amounts to non-payment or evasion. Advisers state the omission is a procedural lapse: authorities can issue a show cause notice and seek penalties for failure to obtain centralized registration, yet the taxpayer can seek leniency because the tax was paid and returns filed, and should respond to the notice and regularise registration. (AI Summary)