Service tax registration

[sunil jain]

If I,a resident of Delhi have a property in Mumbai.Issue 1) Whether Ican have a regiteration in Delhi as Ido not have any place of business or residece in Mumbai. 2)If Iam already registered in Delhi for some other service,do I need a seprate registeration or addition to my existing registeration or cenralised as accounts are maintained in Delhi& bills for rent are also issued from Delhi.3) In case I am required registeration in Mumbai, Ihave to deposit tax & file return in Mumbai whereas I do not have office in Mumbai.

[Guest]

You can obtain centralised registration in Delhi on the basis of centralised billing / accounting in Delhi and report the income relating to activities done thru all the other place.

[sunil jain]

I still need to know whether can I have a normal registeration in Delhi without restoring to centrlised regiseration process?

[Guest]

With regard to the query of Mr Sunil Jain, registration is to be obtained in the place from where the service is rendered or in the place where the billing is made/accounts are maintained. Thus in your case, you may obtain registration in Delhi if billing is made/accounts are maintained at Delhi.

AI Summary

Centralised registration: registration may be at the place of billing/accounts where service billing is centralised. Registration for service tax may be obtained at the place from which the service is rendered or at the place where billing/accounts are maintained; where billing and accounting are centralised in one location, a provider may seek centralised registration at that location to cover services performed through other places of business.