https://www.taxtmi.com/circulars?id=4298 Service tax authorities must obtain GTA records and information from the entity's central registered office when centralized registration exists; branch offices should not be summoned for routine documents. Routine information should not be demanded under summons unless other means have failed. Incidental services (temporary storage, consolidation, packing) that attract no separate charge apart from freight are to be treated as provided free of cost and not taxable, subject to verification with the registered office. en-us Wed, 13 Feb 2008 00:00:00 +0530 Thu, 05 Jan 2012 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4298 Service tax authorities must obtain GTA records and information from the entity's central registered office when centralized registration exists; branch offices should not be summoned for routine documents. Routine information should not be demanded under summons unless other means have failed. Incidental services (temporary storage, consolidation, packing) that attract no separate charge apart from freight are to be treated as provided free of cost and not taxable, subject to verification with the registered office. Circulars Service Tax Wed, 13 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4298