What is the procedure to take Centralized Registeration? Is there any condition for it?
Centralized Registration
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Centralized Service Tax Registration: Procedure and Conditions Explained Under Rule 4(2) of Service Tax Rules 1994 A discussion on centralized registration for service tax involves a query about the procedure and conditions for obtaining it. One response suggests consulting Rule 4(2) of the Service Tax Rules 1994. Another response clarifies that if services are provided from multiple premises with centralized billing and accounting, centralized registration can be obtained by applying to the Commissioner of Central Excise in the relevant area. The final reply confirms the possibility of opting for centralized registration under these circumstances. (AI Summary)