Service tax regn procedure for builder and hotel company

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This query is : Resolved

CA Kintal Shah (Querist)
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16 August 2012 How service tax registration needs to be done after the introduction of Negative List for
1. Construction of residential Complex (Builder) --- where their office is in Mumbai and construction activity is in Navi Mumbai and in Gujarat.
Where do they need to register?? Mumbai or Navi MUmbai or Gujarat? Their office address as per records is in MUmbai and books of accounts are also kept in Mumbai.

2. Company is building hotel and residential complex---Hotel and residential complex site is located in Shirdi(outside Mumbai) and office is in Mumbai.

Please tell me where to do registration and does it require to make centralised if there are more than 1 construction site?

Thank you :)