TaxTMI 
TaxTMI 
Is it possible for Centerlisation Registration
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....s it possible for Centerlisation Registration<br> Query (Issue) Started By: - RAM SHARMA Dated:- 17-5-2013 Last Reply Date:- 22-5-2013 Service Tax<br>Got 4 Replies<br>Service Tax<br>Dear Experts, We are manufacturer as wel as service receiver. We have two manufacturing units. We have taken Excise registration for both units separately. Range and Division for both units is different but "commissio....
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....ner ate" is same. Can we take centerlise registration in service for both unit. Thanks Reply By Saju Philip: The Reply: Yes you can if you have one office where centralised billing and accounting for both the units. The relevant documentations are listed in Trade notice 16/2012 available in www.servicetaxdelhi.gov.in. regards CS Saju Philip Reply By RAM SHARMA: The Reply: How can a manufac....
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....turer raise sales invoice in one office. In excise point of view it should be raise from factory. Therefore it should not be possible to raise invoice from office. Pl suggest from service receiver point of view. Thanks Reply By Saju Philip: The Reply: I have commented on the mis-understanding that you are a service provider. Service tax registration is required only for person liable for payin....
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....g the service tax. It is generally the service provider and in some cases the receiver is also liable to pay either full tax or a part of it. The Subsection 2 of Rule 4 of Service Tax Rules is self explanatory which is reproduced hereunder: "(2) Where a person, liable for paying service tax on a taxable service (i) provides such service from more than one premises or offices; or (ii) receives s....
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....uch service in more than one premises or offices; or, (iii) is having more than one premises or offices, which are engaged in relation to such service in any other manner, making such person liable for paying service tax, and has centralised billing system or centralised accounting system in respect of such service, and such centralised billing or centralised accounting systems are located in one....
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.... or more premises, he may, at his option, register such premises or offices from where centralised billing or centralised accounting systems are located." This is only from Service tax point of view. regards Reply By RAM SHARMA: The Reply: You mean to say we should go for seprate registration for seperate premises in service receiver point of view. thanks<br> Discussion Forum - Knowledge Shar....
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