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Service tax de-registration

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Querist : Anonymous

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Querist : Anonymous (Querist)
21 December 2015 I have two questions:

One of our client's firm has two branches with decentralized billing, so for registration purpose should turnover of individual branch exceed 9,00,000 or combined turnover shall be taken?

And second, if the turnover is below 9,00,000 from both the premises, how to de-register from Service tax?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
21 December 2015 Combined turnover to be taken. Login to ACES and submit online request for surrendering registration fill the form and submit and take a print out send it along with original ST 2 to concerned service tax office.
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CA Kumar Mukesh

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CA Kumar Mukesh (Expert)
21 December 2015 Hi.. for the purpose of claiming exemption under notification no. 33/2012 dated 20th June, 2012... combined turnover of all branches will be consider i.e. Assessee based..

And if your client having decentralized accounting system it is advisable to continue all registration for all branches. As per rule 4 of Service Tax Rules, 1994

Thank you..
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