SERVICE TAX INVOICE
This query is : Resolved
21 October 2009
if a comany have a service tax registration no in corporate office can he invoiceing for service tax from different branches of different states/Invoicing from from corporate office.
21 October 2009
yes if you have centarlisex registration no. and want to billing form central offce you can do it.
21 October 2009
Q: If an assessee is providing services from more than one premise, does he have to obtain registration for each premise?
A: To answer the above question, three situations are contemplated and discussed below:
Where the assessee is providing the service from more than one premises and has centralized billing system: When an assessee is providing taxable service from more than one premise or office and has a centralized billing system in respect of such service rendered to clients in one or more such premises or offices, he may opt for registering such premises or offices from where such centralized billing is done.
Where the assessee is providing the services from more than one premises and has centralized accounting system: Where an assessee is providing services from more than one premise or office but has a centralized accounting system in one or more such premises or offices, he may opt for registration of such premises or offices from where centralized accounting is done.
Where the assessee is providing service from more than one premises but does not have centralized billing system or centralized accounting system: Where an assessee is providing a taxable service from more than one premise or office, but does not have any centralized billing system or centralized accounting system, he would be required to obtain registration in respect of each of such premises or offices from where the services are rendered.
A: To answer the above question, three situations are contemplated and discussed below:
Where the assessee is providing the service from more than one premises and has centralized billing system: When an assessee is providing taxable service from more than one premise or office and has a centralized billing system in respect of such service rendered to clients in one or more such premises or offices, he may opt for registering such premises or offices from where such centralized billing is done.
Where the assessee is providing the services from more than one premises and has centralized accounting system: Where an assessee is providing services from more than one premise or office but has a centralized accounting system in one or more such premises or offices, he may opt for registration of such premises or offices from where centralized accounting is done.
Where the assessee is providing service from more than one premises but does not have centralized billing system or centralized accounting system: Where an assessee is providing a taxable service from more than one premise or office, but does not have any centralized billing system or centralized accounting system, he would be required to obtain registration in respect of each of such premises or offices from where the services are rendered.
21 October 2009
Agree with expert.
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