Applicability of centralized registration of service tax

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This query is : Resolved

u.s. sharma (Querist)

26 May 2014 Dear Experts,
One of my client(Pvt. Ltd. Co.) is a works contract service provider having registered office at Gurgaon (haryana) and providing the services at varius projects i.e. DLF, Unitech, L&T, etc., in gurgaon. Also awarded a work contract from L&T in Noida (UP). Now they wants to register in Service tax.
They are managing accounting and billing from Gurgaon office itself.
My query is as under:
1. weather they have to registered in single premises or centerlized registration is required.
2. In case of centerlized registration, weather we have to add all the projects situated at Gurgaon and noida or we have to add only our offices only.
3. In case of Works Contractor, copy of work contract is valid for address proof of branch or not.

Best Regards,
U.S. Sharma

CA DEEPAK S K

CA DEEPAK S K (Expert)

26 May 2014 U S Sharma, In accordance with provision Of rule 4(2) of ST Rules 1994 there is an option to go for centralised reg wherein all your premises or offices from where services are provided will have to be reg with commissioner of the place where such centralised office is located, orelse if such option is not taken then each such premise or office will have to be registered seperately with respective jurisdictional superintendent.

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