Hello,
There is a Charitable Trust based in Vrindavan(Uttar Pradesh) having its Registered Office at the same place which has a property in Mumbai and the same is rented out. Since the value of transaction is > 10lacs per year, the Trust wants to obtain Service Tax Registration. Now the question is whether it should obtain its Registration in Vrindavan or Mumbai?
As per rule 5 of Place of provision of service rules, 2012 Place of provision of services relating to immovable property, is the location of immovable property and should obtain registration from location of immovable property i.e. Mumbai.
But, as per Rule 4 of Service Tax Rules,1994 if the society is having more than one premises or offices, which are engaged in relation to such service in any other manner, and has centralized billing system or centralized accounting system in respect of such service, and such centralized billing or centralised accounting systems are located in one or more premises, he may, at his option, register such premises or offices from where centralized billing or centralised accounting systems are located. i.e If the centralised accounting systems are located in Vrindhavan the society have the option to obtain registration from Vrindhavan itself.
CAclubindia
