Sir,
We have single unit in India and some Service Tax billing done at our head office like Financial Services, Audit Fess Etc. and payment done from our head office. In this case do our head office need to get Input Service Distributor Registration even though we have only one unit in the country. Can we as manufacturer may avail cenvat credit by simply endorsement done by our head office on the respective Invoice / Bill ?
Thank you
Company with Single Unit in India Advised to Register Head Office as ISD for Service Tax Compliance A discussion on a forum addresses whether a company with a single unit in India needs to register its head office as an Input Service Distributor (ISD) for service tax billing and payment conducted at the head office. The consensus among respondents is that registration as an ISD is advisable to avoid audit issues and legal complications, despite some legal precedents suggesting it might not be necessary. The head office should issue invoices to distribute credit to the factory, ensuring compliance and minimizing potential disputes. (AI Summary)
TaxTMI 
TaxTMI 
