21 November 2015
Dear All, My client has currently having Single Premises Registration. Currently he is having 5 location from which he is receiving service of Manpower & GTA service but he is paying Service Tax from the registered office only no separate registration of each 5 location he had taken. Department has give single premise registration and right now this single premise registration enforce. Their Accounting is Centralized at their registered office. All other five locations are separately registered in Excise. Manpower supply agencies & GTA Service provider is doing Billing Separately to each location but their accounting is done at registered office. So Whether he have to go for Centralized Registration or Not. Kindly Reply my query as early as possible. Thanking You..
CAclubindia
