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Service tax registration

Rajan (Service) (157 Points)

08 January 2014

Dear All, One of my friend has a beauty parlour where he is liable for output service tax and has obtained the service tax number. Now recently he has started one more unit of beauty parlour in another premises at another location. Kindly guide as whether is he required to take another service tax registration for this premises or can apply only for premises code, since the activity is same. Thank you in advance.

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4 Replies

Gaurang Dobaria (Partner) (245 Points)
Replied 08 January 2014

In Such case,

Your Friend not require to get another service tax number subject to centralized billing systems or centralized accounting systems in respect of such services.

Pakshal Shah (Practicing Chartered Accountant) (271 Points)
Replied 08 January 2014

If billing is done from both premises seperately, u need to obtain different no.'s for both premises. If billing is done from single premises (centralized) then no need to obtain another number.

Rajan (Service) (157 Points)
Replied 09 January 2014

Thank you all. This helped me a lot.

Darcy Annie.J (Senior Accountant) (23 Points)
Replied 07 June 2015

Hi Sir,

My mom have started a Beauty Parlour in chennai & registerted in SSI, but whether she has to pay service Tax ?? How the invoice have to be buit off to customer ?

Kindly advice.