We are a Divisional office of Limited COmpany & will be obtaining Service Tax Reg. No. as service receiver on the PAN of company. We are having 3 more office under us. For services received by these 3 services, payment is made by us. So, do we need to obtain centralised registration ? or single registration ? or we are input service distributor ?
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Centralised registration
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If invoices are issued from the Head Office than single registeration is required, otherwise you have to take separate registeration for all Subsidiaries.
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