Registration- Pls Urgent

This query is : Resolved

CA. Praveen Narayan (Querist)
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14 February 2011 Dear All..

One partnership firm took service tax registration from M.P.How ever they have centralised billing and accounting from Kerala.Now they want to get registration for Kerala office premises. Can they take new registration with holding existing registration?

Pls give me an Advice urgently..

Thanks in advance..

BALASUBRAMANYA B N

BALASUBRAMANYA B N (Expert)
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14 February 2011 1. When the assessee is providing the service from more than one premises and have centralized billing system When an assessee is providing a taxable service from more than one premises or offices and has a centralized billing system in respect of services rendered to clients from all such premises or offices at any one premises or office, he may opt for registering only the premises or office from where such centralized billing is done. Similarly if the assessee does billing from his regional office in respect of branch office falling within that region he may be permitted to register his regional office(s) only if he opts for the same.
2. 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.
3. Where an assessee is providing more than one taxable service, he may make a single application for registration mentioning therein all the taxable services provided by him, to the concerned Central Excise Officer.

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CA PARAS BAFNA

CA PARAS BAFNA (Expert)
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14 February 2011 "..... How ever they have centralised billing and accounting from Kerala.Now they want to get registration for Kerala office premises. Can they take new registration with holding existing registration?"

In this case there is no benefit and purpose served by carrying the MP Registration No.

It should be get cancelled as the bills are now supposed to be raised from centralised Office from Kerala for which you are making a fresh application.

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CA. Praveen Narayan

CA. Praveen Narayan (Querist)
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15 February 2011 Thank you Balu sir and Paras sir..

As Paras sir said, there s no need to hold MP regn.. it shld b cancld..

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