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(Querist)
20 December 2013 sir can some one tell me my head office in mumbai and we are working in rajasthan .my head office has registration of service tax . is it mandatory to registor my working office which is rajasthan to register in rajasthan service tax department ?
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Annu Agarwal

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Annu Agarwal (Expert)
20 December 2013 As per Rule 4 of the Serviec tax Rules ,1994 where services are provided from more than one premises
1.In case of centralised billing system- the assess may register the premises from where the centralized billing is done.
2.In case of NO Centralised billing system-the assesse shall make seperate application for registration in respect of such other premises to the jurisdictional Superitendent of Central Excise.
So in your case if do not have the centralized billing system,you need to apply for registration with the Rajasthan Jurisdiction Superitendent.
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