05 October 2015
I have 2 properties and given on rent. I have earlier registered one of the premises, now do I have to amend the registration for the other property? The service is provided from some other place...Kindly help!
06 October 2015
Service Tax Registration is applied premises wise. If the assessee providing services from more than one premises he have to take seperate registration for each premises. In case centralised registration single registration is sufficient for all premises.
In your case you have to take seperate registration for each premises or opt centralised registration
Refer Rule 4(3A) Service Tax Rules, 1994 http://goo.gl/HmY3iI
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