https://www.taxtmi.com/forum/issue?id=109176 A centralised-accounting taxpayer with multiple branches deposited and reported service tax collected but lacked centralized registration; the core question is whether that omission amounts to non-payment or evasion. Advisers state the omission is a procedural lapse: authorities can issue a show cause notice and seek penalties for failure to obtain centralized registration, yet the taxpayer can seek leniency because the tax was paid and returns filed, and should respond to the notice and regularise registration. en-us Wed, 16 Sep 2015 10:41:07 +0530 Thu, 23 Jan 2025 15:56:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109176 A centralised-accounting taxpayer with multiple branches deposited and reported service tax collected but lacked centralized registration; the core question is whether that omission amounts to non-payment or evasion. Advisers state the omission is a procedural lapse: authorities can issue a show cause notice and seek penalties for failure to obtain centralized registration, yet the taxpayer can seek leniency because the tax was paid and returns filed, and should respond to the notice and regularise registration. Discussion-Forum Service Tax Wed, 16 Sep 2015 10:41:07 +0530 https://www.taxtmi.com/forum/issue?id=109176