Service tax

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AVNEESH KUMAR (Querist)
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08 May 2012 please tell me with example that what is centralized billing and centralised accounting system.

avneesh savita
avneesh.bibhu@gmail.com

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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09 May 2012 Where a person, liable for paying service tax on a taxable service,

(i) provides such service from more than one premises or offices; or

(ii) receives such service in more than one premises or offices; or,

iii) is having more than one premises or offices, which are engaged in relation to such service in any other manner, making such person liable for paying service tax,

and has centralized billing system or centralized accounting system in respect of such service, and such centralized billing or centralized accounting systems are located in one or more premises, he may, at his option, register such premises or offices from where centralized billing or centralized accounting systems are located.

A single registration is sufficient even when an assessee is providing more than one taxable services. However, he has to mention all the services being provided by him in the application for registration and the field office shall make suitable entries/endorsements in the registration certificate.

(Refer Rule 4 (4) of Service Tax Rules, 1994)
An assessee should get the registration certificate (registration number) within 7 days from the date of submission of form S.T.1, under normal circumstances.

(Refer Rule 4 (5) of Service Tax Rules, 1994)

for clarification and explanation link is:

http://www.servicetax.gov.in/st-proc-home.htm

i will recommand for read the ARTICLE of CMA RAMESH KRISHNAN JI

https://www.caclubindia.com/articles/brief-about-service-tax-centralized-registration-7242.asp

Regards,

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