TaxTMI 
TaxTMI 
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.
Service tax registration
08 Feb 2008 
3 Replies 
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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. (AI Summary)
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. (AI Summary)