Centralised service tax & excise registration

[Narendra Soni]

Dear Experts,

1.Can two units having separate central excise registration can obtain centralised service tax registration.PAN of both the unit is same.

If yes,How can be filed cenvat detail in ER.1 of each unit.

2.Can two units located in same Division & commissionerate but in different Range obtain centralised excise registration.

Kindly suggest.

AI Summary

Experts Discuss Centralized Service Tax Registration for Units with Same PAN under Service Tax Rules, 1994 A discussion forum addresses queries about centralized service tax and excise registration for two units with the same PAN. Experts respond, advising that centralized registration requires a centralized accounting/billing system per Service Tax Rules, 1994, but is optional. Centralized registration simplifies filing ST-3 returns. For input service distribution, centralized registration is recommended if the head office handles financial processing. Some suggest separate registrations for better control and compliance, while others advocate centralized registration to streamline processes and avoid maintaining separate accounts. Participants agree that centralized registration is beneficial if financial processing is centralized.