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    <title>Service tax — Centralised accounting system for services from more than one premises — Guidelines</title>
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    <description>Guidance permits single-premises registration where a taxpayer supplying taxable services from multiple premises maintains a centralised accounting system and obtains permission from the jurisdictional Commissioner, subject to safeguarding revenue. Applications with ST-I must include proof of address, PAN, branch list, accounting-system description, branch-wise invoice series and samples, audited balance sheets and branch trial balances, records maintained, and bank account details. The central office must file monthly branch-wise statements, a consolidated monthly service tax computation, and submit these with ST-3 returns and payment details to the Superintendent.</description>
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    <pubDate>Thu, 06 Nov 2003 00:00:00 +0530</pubDate>
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      <title>Service tax — Centralised accounting system for services from more than one premises — Guidelines</title>
      <link>https://www.taxtmi.com/circulars?id=682</link>
      <description>Guidance permits single-premises registration where a taxpayer supplying taxable services from multiple premises maintains a centralised accounting system and obtains permission from the jurisdictional Commissioner, subject to safeguarding revenue. Applications with ST-I must include proof of address, PAN, branch list, accounting-system description, branch-wise invoice series and samples, audited balance sheets and branch trial balances, records maintained, and bank account details. The central office must file monthly branch-wise statements, a consolidated monthly service tax computation, and submit these with ST-3 returns and payment details to the Superintendent.</description>
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      <pubDate>Thu, 06 Nov 2003 00:00:00 +0530</pubDate>
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