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.

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.