Service tax registration-multiple premises

227 views 5 replies

Guest

An ad agency having 2 place of business, one in J&K and other in Delhi.. Has to apply for Service Tax Number. What should be the best option?1. Doing Centralised Billing and accounting frm J&K and do not get regd under service tax laws?or 2. Not doing Centralised Billing but having decentralized system and obtain Service Tax Number for Delhi Office?

Replies (5)

Ram kr.

Buisness

883 Points Joined November 2008

J&K is Non Taxable Territory. There is no requirement for Registration in J&K

Guest

Ram Kr. Sir, if we adopt decentralised mode and obtain Servc Tax Number for Delhi Office and then J&K office provides some services in Delhi and nearby regions, can deptt demand servc tax from delhi office since j&k office is providing services in delhi????

sahil

student

127 Points Joined December 2015

yes service tax liability will arise as it is a destination based tax

Guest

Normally when service provider is located in non taxable territory (J&K office) and service recipient in taxable territory then tax will be paid by recipient on RCM basis.. bt i want to know jst bcoz service provider has office in taxable territory also.. can dept demand tax on services provided by office located in non taxable territory but providing services in taxable territory (delhi) bcoz one office is in taxable territory (delhi)