A person Given his Commercial property on Rent Located in Following Places:
1. Varanasi
2. New Delhi
3. Jabalpur
4. Dehradoon
Value of Rent is More than 10 lakh where should he take registration?
Can he take registration only in that place where his principle place of business is situated i.e. Varanasi.
Please suggest me.
Thanking You.
Advice Sought on Service Tax Registration for Multi-City Rentals; Rule 4(2)(iii) Allows Centralized Registration with Centralized Accounting. A person renting out commercial properties in Varanasi, New Delhi, Jabalpur, and Dehradun, with rental income exceeding 10 lakh, seeks advice on service tax registration. One expert suggests registration at the principal place of business, Varanasi. Another advises centralized registration if a centralized accounting system exists; otherwise, separate registrations are needed for each location. A third expert concurs, referencing Rule 4(2)(iii) of the Service Tax Rules, 1994, which allows centralized registration if centralized billing or accounting systems are used. (AI Summary)
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