Registration - Jurisdiction

[puneet virmani]

'a' contractor-executing works contract at Delhi,Ludhiana,Gurgaon,Noida,Jaipur site & not having office at all places as site place-Having office in delhi ,billing to be done from delhi office only .Where to register. Secondly,contractor issues bill of workdone & deducting security amount,WCT(sales tax),TDS(income tax).to give service tax on payment recieved i.e is service tax payable on security amount,WCT(sales tax amount),TDS(incometax amount)as we think not to be paid.-suggest.

[Surender Gupta]

In your case, although the services are executed at site but can be said as provided from the place where your office is situated. Since you have only one office, there is no issue and you are eligible for single registration. Further whatever amount is being deducted on your behalf either to deposit with the revenue department or to keep as security, by the contractee shall be deemed as received by you you would be liable to pay service tax accordinglu.

AI Summary

Place of service determines registration jurisdiction; single-office contractors register at their office and owe service tax on amounts deemed received. Place of performance for site-based works contracts is treated as the contractor's office location, permitting single registration at that office. Amounts deducted or retained by the contractee, including security retention, sales-tax withholdings and tax-deduction-at-source, are to be regarded as received by the contractor and attract service tax liability.