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Service tax registration

CA Prabhat Gupta (Manager (Indirect Taxes)) (821 Points)

06 September 2011

Is it possible for a Service Tax assessee to have a Centralised Registration for services provided by different Units as well as for Distribution of Service Tax Credit under single registration certificate? I have referred various Notifications and Frequently Asked questions issued by Service Tax Department and other Consultants, but none of them specifically mention the provisions relating to common registration for service providers as well as Input Service Distributor. Please suggest.

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valji (Accounts manager-MBA) (2150 Points)
Replied 07 September 2011

CENTRALISED REGISTERATION IS POSSIBLE BUT YOU HAVE TO UNDERSTAND THAT WHETHER YOUR SERVICE COME UNDER THIS

MAINLY COME WHICH HAVE FACTORY AT OTER PLASE & OFFICE AT OTHER PLACE SO IT IS ADVISABLE TO TAKE SEPRATE REGISTERATION FOR THIS

CA Prabhat Gupta (Manager (Indirect Taxes)) (821 Points)
Replied 07 September 2011

Originally posted by : valji
	CENTRALISED REGISTERATION IS POSSIBLE BUT YOU HAVE TO UNDERSTAND THAT WHETHER YOUR SERVICE COME UNDER THIS MAINLY COME WHICH HAVE FACTORY AT OTER PLASE & OFFICE AT OTHER PLACE SO IT IS ADVISABLE TO TAKE SEPRATE REGISTERATION FOR THIS

Mr. Valji,

First of all thanks for the early reply, but it seems that you have not understood my query. I only wanted to know whether Centralised registration of Service Provider & Input Service Distributor (when the address of the premises is same in both cases) be obtained under single registration certificate. First of all, Centralised registration is a facility provided under the act to avoid multiple registration of Service Tax units under same ownership and jurisdiction and has nothing to do with type of service. Secondly, the location of factory in case of a Service Provider never comes into question.

It would be a great help if someone could give an specific answer to the query supported by Notifications and case laws, as I cannot give general opinion at my office.

valji (Accounts manager-MBA) (2150 Points)
Replied 08 September 2011

dear prabhat

mainly centralised registeration is possible the person who have centralised biling system & accounting system ,if you have multiple location but billing from one place then you can take the registration

check below link do online registration

https://www.aces.gov.in/STASE/switch.do?prefix=/ui/jsp/common&page=/loginpage.do

first check whether you come under this system

valji (Accounts manager-MBA) (2150 Points)
Replied 08 September 2011

but for online taking registeration you have to register first

valji (Accounts manager-MBA) (2150 Points)
Replied 08 September 2011

check this link

https://www.aces.gov.in/STASE/ui/jsp/common/registerWithACES.do

CA Prabhat Gupta (Manager (Indirect Taxes)) (821 Points)
Replied 08 September 2011

Dear Valji,

Thanks for replying again, but it seems that you have still not understood the query. Registration with ACES and then applying for registration with Service Tax Department are basic thing that I have been doing from years. My query was about the common registration certificate for Centralised office as well as ISD.

For information my query has been resolved. ISD registration has to be taken separately under section 69 of the Act, read with notification no.26/2005-ST as mentioned in Para 2.3 of Board's Circular No.97/8/2007 dated August 23, 2007.

For more clear view about Service Tax Registration and other procedural issues you can refer the following link.

https://www.servicetax.gov.in/circular/st-circular07/st_circ_97-2k7.htm