Where an assessee is providing taxable service from more than one premises or offices or has centralised Billing System or centralised Accounting System, he may at his option to register such premise or office from where such centralised billing system or centralised accounting system are located.
He will be granted the registration by the Chief Commissioner or Commissioner of Service Tax/Central Excise as the case may be.
The procedure is laid down by TRU through his letter F.No. 354/106/2005 ?TRU dated 8th August 2005 i.e.
1. The service provider shall submit the application in ST-1 Form along with information as per Annexure A, to the jurisdictional Deputy Commissioner/Astt. Commissioner in whose charge, the premise/office to the centrally registered falls.
2. After verification the same will be issued.
- Residential address of the Proprietor/Partners/Directors and proof of residence.
- Name & Address of the ?Authorised Signatory?.
- Address and Telephone Nos. of the premises/office where centralised accounting/billing is being carried out.
- Proof of address of the premises/ office sought to be centrally registered.
- PAN/TAN No. of the assessee
- Whether the application is on the basis of Centralised Billing or Centralised Accounting System?
- List of Taxable service/services to be rendered.
- List of Branches, Offices or Premises of the assesses along with postal addresses, e-mail addresses and Telephones Nos.
- Whether recoveries are effected through credit/debit notes? YES/NO.
- Previous years audited balance sheet, if any.
- Specify the reasons for seeking single centralised registration instead of seeking registration with jurisdictional Commissioner/Chief Commissioner.
- Constitution of the applicant at the time of filing of the application.
- Power of attorney in respect of authorized person(s),if any.
If there is Centralized Registration, only one registration certificate is required for services provided from different premises, declared in the application for centralized registration.
Only one Registration Certificate is to be taken even if the person provides more than one service from the same premises for which registration sought.