Chartered Accountant
308 Points
Joined October 2008
Basically, if you're providing services from different premises (say you're a service provider working on a pan india basis and having a lot of branches) AND have a centralized billing and accounting system for the same. Then you needn't take separate service tax registration for each premises.Instead you can opt for Centalized Registration from the place where you're billing is taking place.
The necessary condition is that you need to have a centralized billing/accounting system