02 December 2010
You want to pay service tax partially from delhi and balance from HQ for the same invoice. Although as per the ACT service tax is being fully paid , but it may be problematic. However , there is no problem in paying the service tax from HQ and Delhi.
03 December 2010
Whether the transaction is lible to ST or not (for what purpose your are receiveing money, etc). If the same is liable for ST then you do not have any option in this regard.when there is a separate registration, pls ensure that you are liable for your transactions. Therefore pls pay service tax on the amount received from HO.
Transaction is liable for service tax and we have paid service tax on advance also.
as said earlier we have service tax registration number diffrent in bth unit. We received advance in delhi but paid service tax from kolkata. After that we transferred the advance to kolkata in books only. No financial transfer done.
Now we want to transfer the advance in delhi again as invoice raised from there.
when we receive the outstanding amount from customer at delhi. can we pay the rest service tx from delhi?
Will payment done in kol on behalf of delhi will be acceptable in case registration number is diffrent??
08 December 2010
Now a days Service Tax Registration number are PAN based. However, it is apparent you have applied for separate single premises registration for your HO and Delhi Branch separately - hence the anomaly. Your invoices should carry your ST registration number. Please realize that if your invoices do not carry both the numbers, the persons claiming Input Credit on your bills will face problems. If your invoices carry both the numbers, it is immaterial as to where you pay the tax as long as the same is remitted to the credit of the government in time, otherwise, it would be advisable to remit the tax at the centre whose number is on the invoice.
One further suggestion, you may go for revision of your ST-2 by converting your registration to centralized registration in which case the same registration number would apply and all your assessments, returns, etc. would be centralized at your HO.
CAclubindia
