Registration of service tax

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karan (Querist)
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06 October 2013 Query : i had rented Property at bangalore. and i am residing at kalyan. i had other rented properties also at other places.can i have registration of service tax at my residential address ?

CA Pallav Singhania

CA Pallav Singhania (Expert)
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06 October 2013 Only the person providing taxable service from more than one premises and having centralized billing or accounting in respect of such service could take centralized registration of premises from which such centralized billing was done or where such centralized accounting system was maintained.

The Service Tax Rules have been amended to extend the facility of centralized registration to any person liable to pay service tax. Therefore, with this amendment, the service receiver or any other person made liable to pay service tax, having centralized accounting/billing for such service will be eligible to take centralized registration.

karan

karan (Querist)
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13 October 2013 please refer rule 5 of service tax 2012

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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20 July 2025 Here’s a clear explanation for your service tax registration query involving rented properties in multiple locations:

✅ Query Recap:

You have multiple rented properties (including one in Bangalore), but you're residing in Kalyan (Maharashtra).
You want to know if you can take Service Tax registration at your residential address (Kalyan), even though properties are in other cities.
✅ Answer under the Service Tax regime (pre-GST):

✔ Yes, you can register at your residential address, if you qualify for centralized registration, subject to conditions.
🔍 Legal Reference: Rule 4(2) and Rule 4(3A) of Service Tax Rules, 1994 (as amended in 2012)

📌 Key Points:
If you provide taxable service (like renting of immovable property) from more than one premise, and
You maintain centralized billing or accounting at one place (e.g., your Kalyan residence),
Then you can opt for centralized registration under Rule 4(3A).
🧾 How Centralized Registration Works:

Requirement Condition to Fulfill
Taxable services from multiple premises ✔ Yes (you have rentals in multiple locations)
Centralized billing/accounting ✔ If you maintain it from Kalyan (your residence)
Application for centralized registration ✔ Apply in Form ST-1, selecting "Centralized Registration"
Address for registration ✔ Can be your residential address, if used for accounting
🔁 Example:

If you're collecting all rent, issuing rent invoices, and maintaining books from your Kalyan address, you can take centralized service tax registration from Kalyan, even though properties are elsewhere.

✅ Conclusion:

Yes, you can register at your residential address (Kalyan) if you maintain centralized billing/accounting there.
You should apply for centralized registration under Rule 4(3A) of Service Tax Rules, 1994.
File Form ST-1 accordingly.
⚠️ Note:

This applies to the pre-GST era. Service Tax was subsumed into GST on July 1, 2017.

If you're asking this today (2025), you should be registered under GST, and the concept of centralized registration no longer exists. Separate GST registration is required for each state where you have rental income exceeding the threshold (₹20L or ₹10L depending on the state).

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