applicability

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bibekananda pani (Querist)
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01 September 2010 in apartnership firm having differant cost center and billing center whether each branch should take service tax no.

wht will be the answer if some branch donot cross the limit of 10 lakh. whether servicetax libility will be attracted to them or not

ca bibekananda pani

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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01 September 2010 As business whole turnover cross Rs.10 lakh you need to regsiter under service tax, you can go for centralised registration in one place and all branchs can be added as business places

CA Gangadhar Mishra

CA Gangadhar Mishra (Expert)
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01 September 2010 Exemption limit for applicability of service tax is for the whole unit rather than any location or branchwise.

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