https://www.taxtmi.com/forum/issue?id=110554 Where a head office receives a consolidated invoice for services governed by the reverse charge mechanism and pays the service tax centrally, subsequent accounting allocations of the expense to separately registered branches do not change legal liability; correct payment by the invoiced registrant addresses the tax obligation. Advisers recommend centralised registration or registering the head office as an Input Service Distributor to regularise allocation and ease compliance. en-us Wed, 22 Jun 2016 15:30:15 +0530 Thu, 23 Jan 2025 15:56:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110554 Where a head office receives a consolidated invoice for services governed by the reverse charge mechanism and pays the service tax centrally, subsequent accounting allocations of the expense to separately registered branches do not change legal liability; correct payment by the invoiced registrant addresses the tax obligation. Advisers recommend centralised registration or registering the head office as an Input Service Distributor to regularise allocation and ease compliance. Discussion-Forum Service Tax Wed, 22 Jun 2016 15:30:15 +0530 https://www.taxtmi.com/forum/issue?id=110554