Service tax for branches

ST registration is provided for single premises by the divisional office if you provides servics from different places you have to get registered at the place, hene seperate premises wise return is to be filed. 

Alternatively you can apply for Centralized Registration to Commissioner of CE & ST for filing single return.

So, you mean to say that there is no compulsion as per law to how it is done. It is to be decided by the company whether to file individually or make an application and file it centrally.

If you have obtained the centralised registration, then only one return for company as a whole will suffice. But in case you have taken decentralised registrations for different branches of the company, in that case separate returns should be filed for each branch.