Centralised Service Tax Registration

[RAM SHARMA]

Dear Experts,

We have centralised service tax registration. Now we are going to made another plant and to be taken another excise registration. In service tax point of view what will be the best option that to take seprate registration or work with same centralised registration. We will be make consolidated balance sheet. What will be consequences in point of view service tax and excise like at the time of filing ER-4 Retrun(Annual Finance Statement).Please advice. 

Thanks

[Guest]

Dear Sir,

There are a specific rule that, if in case of an assesee providing taxable services from more than one premises & has centralised registration then service provider doesn't need to get another registration for different premises/offices. But if service provider haven't Centralised billing system then another registration should get necessarily. So in this case you don't need to get seperate registration for another premises/plant. This is a best option for you according to me.

Ankur Goyal (Tax Consultant.)

AI Summary

Centralised service tax registration: centralized billing avoids separate registrations for multiple premises; absence of central billing requires separate registration If a taxable service provider has centralised registration and operates from multiple premises with a centralised billing system, additional service tax registrations for other premises are not required; without centralised billing, separate registrations are necessary. The adviser recommends retaining centralised registration where billing is consolidated, noting this decision affects how excise registration interaction and annual finance statement/ER-4 reporting are managed.