Service tax registration

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.
Replies (4)

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.

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.

Thank you all. This helped me a lot.

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.

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