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Registration for service tax

Amit Kumar Verma (CA Final CS Professional) (501 Points)

28 February 2012

Hi friends..

A firm is registered in UP and providing services in Maharastra.

where is it required to register for Service Tax..

Thanks

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5 Replies

jogendra (DGM-Commercial) (331 Points)
Replied 28 February 2012

Maharastra

Amit Kumar Verma (CA Final CS Professional) (501 Points)
Replied 28 February 2012

Thanks Jogendra..

But can you tell me the provision in this regard..

jogendra (DGM-Commercial) (331 Points)
Replied 03 March 2012

As per Section (2) & (3) of Service Tax Rules, 1994 -if a service provider proiding service from more than once premises or offices but has billing system or accounting in one place, than he can apply centralized registration. permission of Commissioner is to be required for such purposes.