Centralized accounting/billing

[NEERAJ KUMAR, RANCHI]

What is the meaning of centralized billing/accouunting. Has this been defined any where? Is there any legal authoritative diffinition of this? Kindly let me know in detail with with proper mention of authrotiy.

AI Summary

Understanding Centralized Billing/Accounting in Service Tax: Key References and Clarifications for Legal Guidance A participant in a discussion forum inquired about the definition and legal authority of centralized billing/accounting in the context of service tax. A respondent clarified that while centralized billing/accounting is not explicitly defined in service tax laws, relevant references include Service Tax Trade Notice No. 13/2007 from Ahmedabad Commissionerate, a clarification dated 27-07-2005, and Board Circular No. 354/106/2000 regarding centralized registration. These documents may provide useful guidance on the topic.