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.

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.