TaxTMI 
TaxTMI 
Place of Registration
X X X X Extracts X X X X
X X X X Extracts X X X X
....lace of Registration<br> Query (Issue) Started By: - HImanshu Singh Dated:- 14-12-2016 Last Reply Date:- 14-12-2016 Service Tax<br>Got 3 Replies<br>Service Tax<br>A person Given his Commercial property on Rent Located in Following Places: 1. Varanasi 2. New Delhi 3. Jabalpur 4. Dehradoon Value of Rent is More than 10 lakh where should he take registration? Can he take registration only in th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....at place where his principle place of business is situated i.e. Varanasi. Please suggest me. Thanking You. Reply By MARIAPPAN GOVINDARAJAN: The Reply: In my view registration may be done qt the principle of business. Reply By Ganeshan Kalyani: The Reply: Centralized registration number can be applied for only if you have centralised accounting system . Otherwise separate registration need to....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... be taken for each such locations . Reply By KASTURI SETHI: The Reply: Yes. I agree with both experts. It is prescribed in Rule 4 (2) (iii) of Service Tax Rules, 1994. Rule 4 Registration [(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 such service in more than one premises or office....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s; 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 or more premises, he may, at his option, regi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ster such premises or offices from where centralised billing or centralised accounting systems are located.<br> Discussion Forum - Knowledge Sharing ....