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

AI Summary

Centralized Service Tax Registration: No Separate Registration Needed for New Plant with Centralized Billing, Says Consultant. A query was raised regarding whether to obtain a separate service tax registration for a new plant or to continue using an existing centralized registration, given the intent to create a consolidated balance sheet. A tax consultant advised that if the company has centralized service tax registration and billing, there is no need for separate registration for additional premises. However, if centralized billing is not in place, separate registration would be necessary. The consultant recommended continuing with the centralized registration as the best option.