Jurisdiction for registration

[puneet virmani]

'A' COMPANY HAVING ITS HEAD OFFICE IN FARIDABAD.COMPLEX CONSTRUCTION SITE IN KURUKSHETRA. REPLY AS WHERE TO TAKE REGISTERATION i.e FARIDABAD range or KURUKSHETRA range.

[Surender Gupta]

If you have not opened an office at Kurukshetra and site at Kurukshetra is used for execution of contract and all other activities are being doen from Gurgaon Office like billing, supervision in other words services are being provided from Gurgaon office, then registration is required for Gurgaon office only.

[Brijesh Verma]

Registration under Service Tax law is basically meant for knowing a particular place from where every correspondance is handled, be it returns, payment or any such other statutory compliance. It is worth appreciating that when a person is providing such services which are not at all rendered from his so called permanent office then the question that may arise is 'whether he would be liable to obtain registration at a new place every time he starts providing services at such new place'. Probably, my opinion on the above shall be in the negative. Lawmakers can never intend to create anomolous situation for any assessee.What is actually intended is to get that premises registered from where the services are rendered, that is to say from where the business is transacted, meaning thereby, the place from where contract is entered, services are billedetc.

AI Summary

Place of business determines service-tax registration - register at the office from which services are administered, not each temporary site. Registration for service tax should be obtained at the premises from which taxable services are rendered and statutory correspondence is handled; where a construction site is only a place of execution and administrative, billing and supervision functions remain at the permanent office, registration is required at that permanent office and not at each temporary site.