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Registration for service tax

Naina Rawat (Article) (135 Points)

28 June 2016

IN CASE OF CENTRALIZED REGISTRATION PLEASE REPLY WHAT IS THIS: "Address of the premises or office paying service tax under centralised billing or centralised accounting under sub-rule (2) and (3A) of rule 4 of the Service Tax Rules,1994"

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CMA Poornima Madhava (CMA) (13097 Points)
Replied 28 June 2016

This is the address of the place where billing is done and accounts are maintained. If there are different branches, a single registration under ST would suffice provided billing and accounting is done centrally at one place. You need to mention address of such place in your case to avail benefit of single registration.