Service tax — Centralised accounting system for services from more than one premises — Guidelines

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.... assessee is providing taxable service from more than one premises and has centralised accounting system in respect of such services rendered to clients from each such premises or office at any one premises or office, the Commissioner of Central Excise may permit such assessee to registering only the premises or office from where such centralised accounting is done, if he is satisfied that such re....

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....r of the assessee (c) List of Branches offices or premises of the assessee (d) Brief note on accounting system adopted by the assessee (e) Branch-wise series of invoices maintained along with a sample copy thereof (f) Previous years audited balance sheet along with gross trial balance of different branches (g) Details of records accounts maintained at different branches and Central Office (h....