Place of Registration

[HImanshu Singh]

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.

[DR.MARIAPPAN GOVINDARAJAN]

In my view registration may be done qt the principle of business.

[Ganeshan Kalyani]

Centralized registration number can be applied for only if you have centralised accounting system . Otherwise separate registration need to be taken for each such locations .

[KASTURI SETHI]

Yes. I agree with both experts. It is prescribed in Rule 4 (2) (iii) of Service Tax Rules, 1994.

Rule 4 Registration

[(2) Where a person, liable for paying service tax on a taxable service,-

(i) provides such service from more than one premises or offices; or

(ii) receives such service in more than one premises or offices; or,

(iii) is having more than one premises or offices, which are engaged in relation to such service in any other manner, making such person liable for paying service tax,

and has centralised billing system or centralised accounting system in respect of such service, and such centralised billing or centralised accounting systems are located in one or more premises, he may, at his option, register such premises or offices from where centralised billing or centralised accounting systems are located.

AI Summary

Centralized registration allowed where centralized billing or accounting exists; otherwise separate registrations required for each location.
Rule 4(2)(iii) allows a person providing taxable services from multiple premises to register at the premises where centralised billing or centralised accounting systems are located, permitting a single registration; if no such centralised system exists, centralized registration is not available and separate registrations are required for each location making the person liable to service tax. Registration at the principal place of business is permissible only if the centralised billing/accounting condition is met.