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Querist : Anonymous

Querist : Anonymous (Querist)

05 April 2012 Dear,

My client have a three building/property in delhi.They have received a rent from all three property.
For service tax registration purpose they want one billing address,which is his residence, which is fully occupied by him

my question is

01. they have to be apply for single or centralized registration.

02. which adress they mentioned in (registration is sought column.

CA Nikhil Jhanwar

CA Nikhil Jhanwar (Expert)

05 April 2012 Here even your client have three properties but nature of service provided is only SIngle i.e. 'renting of immovable property, therefore, they are required to take a single registration only there is no question of centralized registration since service is provided from only one premises. Address shall be that of office address. If you have no office separately then residentail address may be provided.

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