Different registration for branch

This query is : Resolved

YOGESH GUPTA (Querist)
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22 November 2008 We have Decentralised billing system and separate accouting for our branch in various states.

whether as per the provisions of service tax it is "COMPULSORY" to take separate registration for each brach

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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22 November 2008 Yes.

Ravikumar.G

Ravikumar.G (Expert)
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22 November 2008 When the assessee is providing a taxable service from more than one premises or offices, and does not have any centralized billing system, When an assessee is providing a taxable service from more than one premises or offices, and does not have any centralized billing system, he shall be required to make separate applications for registration in respect of each such premises or offices to the concerned Central Excise Officer.