TaxTMI 
TaxTMI 
As per service tax rule, single registration can be obtained for different premises if there is centralised billing / accounting system. what does this centralised billing / accounting system mean? does it include issue of bills of different series according to the state in which branch office is located or single series bills are required for all branches in accordance with type of service provided by the assessee?
Meaning - Centralised biling
05 Dec 2009 
2 Replies 
10292 Views Asked by
Centralised billing: centralised invoicing/accounting can justify a single service tax registration while invoices must be serially numbered.
Centralised billing and accounting can justify a single service tax registration when invoicing and accounting are performed centrally. Invoices must be serially numbered, but the law does not mandate a single physical invoice book; branch wise serial number series is generally acceptable. Invoices generated from a central server for branches in other jurisdictions raise questions about where invoices are deemed issued and how the place of provision is characterized. (AI Summary)
Centralised billing and accounting can justify a single service tax registration when invoicing and accounting are performed centrally. Invoices must be serially numbered, but the law does not mandate a single physical invoice book; branch wise serial number series is generally acceptable. Invoices generated from a central server for branches in other jurisdictions raise questions about where invoices are deemed issued and how the place of provision is characterized. (AI Summary)