St reg. no. from renting service & maintenance service

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Dhwaj Singhania (Querist)

04 January 2016 Dear Sir/Madam,

I would like ask that I am providing both renting service and maintenance service with two different bills and I need to get registered under service tax so whether i need to get different ST registration number for Renting service and Maintenance service.
If yes then can i get relevant rule or act for the same.

Regards
Dhwaj

Ankur Singhal

Ankur Singhal (Expert)

04 January 2016 No you are not required two different registrations.
Single registration is sufficient.
Different biils not relevant but do refer St no on bills.

Dhwaj Singhania

Dhwaj Singhania (Querist)

04 January 2016 Can get some specific rule for the same in support for the answer.

Regards

Ankur Singhal

Ankur Singhal (Expert)

04 January 2016 Dear
Refer Section 69 of Finance Act 1994 for more details.

CA Pallav Singhania

CA Pallav Singhania (Expert)

04 January 2016 As per sub rule (4) of rule 4 of the Service Tax Rules, 1994, only one registration certificate is to be taken even if the person provides more than
one service from the same premises for which registration is sought.
However, while making application for registration, all taxable services provided by the person should be mentioned.
If there is centralized registration, only one registration certificate is required for services provided from different premises, declared in the application for centralized registration.

You can go thru this circular
https://www.cbec.gov.in/resources//htdocs-servicetax/faq-29sept11.pdf

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