service tax Registeration juridiction

[sunil jain]

A person resident of Delhi and have bought a commercial property on rent in Gurgaon. Now issue is where the regiteration should be taken at Delhi or Ggn,( Also to noe that he do not have address in Gurgaon to receive DAk/post. Further if he has commercial property in Delhi also, then where the reg should be taken in Delhi or Ggn or centralized at Delhi having residing in Delhi.

Thanks,

CA. R.K. Aggarwal

[NEERAJ KUMAR, RANCHI]

Please refer to provision related to centralized registration. In case of centralized registration you can get your self registered at Delhi and pay s.t. for services provided at Gurgaon.

[YAGAY and SUN]

In this scenario, you should opt for Centralised Registration under Service Tax Laws.

[sunil jain]

Thanks,

 

CA. R.K. Aggarwal

AI Summary

Centralized registration allows a resident taxpayer to register locally and discharge service tax for services provided elsewhere.
A Delhi resident leasing commercial premises in Gurgaon may obtain centralized registration in Delhi and account for service tax on services provided at the Gurgaon location, allowing a single registration and consolidated compliance where the taxpayer is based and lacks a local correspondence address.