Registration under service tax

Imran H Mansuri (Inter CA) (153 Points)

01 February 2017  

Dear All,

My friend wants to start Tuition classes in his area. He will take two separate premises on rent for classes purpose.

He will issue Fees receipts to students in his proprietary name only and from one of the premise considered to be as his office.

Now my question is, whether he is required to take TWO separate service tax registrations ??

OR

he can opt to have only one single registration of one of the premise and not consider other premise for service tax purpose ????

Or else he should go for Centralized registration ???

Request all to response on this at your earliest.

Thanking You.

IMRAN MANSURI.