We are into the business of inspection and testing and our office is in Delhi. But our marketing team go to other states to get business and the inspection is carried out at the premises of the client when we get their orders. Inspection team goes from Delhi only and after conducting inspection at the client's place in other states, they come back and prepare the report and the billing is done from Delhi only.
Please advise how to apply of service tax registration.
1.Whether for Single Premises OR Centralized Registration.
2.In case, we have a regular branch in other state and the billing is done there also, then what will be the position?