Wether currier agency branch is liable to pay service tax ?

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Querist : Anonymous

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Querist : Anonymous (Querist)
22 December 2012 Respected Sir,

We would like to draw your honours kind attention on the fact that :

Assessee has operating a currier agency and its branch is operated in other place in which branch is provide currier services and in the HEAD OFFICE Agency has no Centralised billing system.

SO we asked a question :

1) Wether branch has to registered himself as service providers ?
2) in What Circumtances branch has not liable to registered under service tax expain in brief ?

23 December 2012 Sir

1. Branch has to register seperately.
2. No service tax to branch upto turnover of Rs. 10,00,000


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