Centralised registration

Save Share

This query is : Open

Hemant Kumar Gupta (Querist)
Follow

23 December 2013 One assessee has its principal place(Head office) at PLACE A and has its branch at PLACE B

Whole service tax is being deposited from PLACE A also accounting and everything (except billing ) is done from PLACE A.

The PLACE B has not been mentioned in the registration certificate ST-2.

books of accounts are being seperately being maintained of branch at head office only. Also bill books are seperate of branch.

The question is:

the whole service tax in total is being paid from head office.

There is no claim of CENVAT.

should be penalised by how in service tax

CA DHEERAJ

CA DHEERAJ (Expert)
Follow

23 December 2013 2) Where a person, liable for paying service tax on a taxable service,
(i) provides such service from more than one premises or offices; or
(ii) receives such service in more than one premises or offices; or
ASSESEE is having more than one premises or offices, which are engaged in relation to
such service in any other manner, making such person liable for paying service tax,
and has centralised billing system or centralised accounting system in respect of
such service, and such centralised billing or centralised accounting systems are
located in one or more premises, he may, at his option, register such premises or
offices from where centralised billing or centralised accounting systems are located

SIR IN YOUR CASE YOU HAVE NOT CENTRILIZED BILLING (BECAUSE YOUR BRANCH BILL BOOK IS SEPERATE) OR CENTRILIZED ACCOUNTING, SO YOU HAVE TO REGISTERED BOTH PLACES A & B,
YOUR ANSWER

1. YOU NOT GET CENVET CREDIT OF BRANCH
2. PENALTY FOR DELAY IN REGISTRATION/NOT REGISTERD

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now