Is registration under Service Tax required to be taken in respect of all premises where from service is provided or is Centralized Registration and levy permitted?
Ans. The law on the subject directs that an assessee under the Service Tax have to obtain registrationin respect of all the premises where from the taxable service is provided. However, in respect of Courier Service, an exception was provided in 1997 permitting Centralized Registration. This facility has been extended in respect of other services also. The service provider can opt for Centralized Registration in respect of services provided by him, even if from different premises, if he maintains Centralized Billing pattern. Therefore, it is incumbent on the assessee to show to the Department that their accounting pattern is centralized so as to avail themselves of benefit of Centralized Registration and payment of Service Tax.
Related Questions
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