my client is a contractor takes civil work contract.He is registerd under service tax at chattisgarh raipur. Now he receive contract of delhi and set up his branch in delhi.so whether he has to take registration of service tax at delhi also
14 June 2011
(3A) Where an assessee is providing a taxable service from more than one premises or offices, and does not have any centralized billing systems or centralized accounting systems, as the case may be, he shall make separate applications for registration in respect of each of such premises or offices to the jurisdictional Superintendent of Central Excise.
(Above are texts of Service Tax Rules, 1994
Querist :
Anonymous
Querist :
Anonymous
(Querist)
14 June 2011
thanks saurabh in case of online registration whether i will called new assessee or exsing assesse
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