Dear all,
we are having 2 mfg units. For the main unit we have registered with ser tax for paying GTA and manpower supply ser tax and taking credit.
For the 2nd unit we do not have ser tax registration. now there also some GTA and manpower supply bills are coming, Whether we have to register separately with ser tax dept ST-1 for unit-2? or we can make amendment with existing [unit-1] registration? What is ISD and its purpose and use?
Pl share ur views. Thanks in advance
Venkat
Business Considers Separate or Centralized Service Tax Registration; Rule 7 of Cenvat Credit Rules 2004 Discussed A business with two manufacturing units, one registered for service tax (ST) to pay for Goods Transport Agency (GTA) and manpower supply, seeks advice on whether to register the second unit separately or amend the existing registration. Responses suggest obtaining separate ST registration for the second unit to avail service tax credits. Alternatively, a centralized registration covering both units could be considered, especially if there is a centralized accounting system. Input Service Distributor (ISD) registration might be necessary to distribute credits if centralized registration is not feasible. Legal references include Rule 7 of Cenvat Credit Rules, 2004, and Rule 4(3) & (3A) of Service Tax Rules, 1944. (AI Summary)
TaxTMI 
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TaxTMI 
