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    <title>Meaning - Centralised biling</title>
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    <description>Centralised billing and accounting can justify a single service tax registration when invoicing and accounting are performed centrally. Invoices must be serially numbered, but the law does not mandate a single physical invoice book; branch wise serial number series is generally acceptable. Invoices generated from a central server for branches in other jurisdictions raise questions about where invoices are deemed issued and how the place of provision is characterized.</description>
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      <title>Meaning - Centralised biling</title>
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      <description>Centralised billing and accounting can justify a single service tax registration when invoicing and accounting are performed centrally. Invoices must be serially numbered, but the law does not mandate a single physical invoice book; branch wise serial number series is generally acceptable. Invoices generated from a central server for branches in other jurisdictions raise questions about where invoices are deemed issued and how the place of provision is characterized.</description>
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      <law>Service Tax</law>
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