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Service tax registration in two states

Others 390 views 2 replies

I am a transporter having service tax registration in one state as a sole owner , Now I have constructed a commercial property in another state and want to give it on rent .

 

(a)  Can I awail Rs 10 lac exemption in service tax on rent , as a small scale

(b) Shall I  have to apply for ammendment in service tax registration with classification and pay service tax on same number in parent state

(C)  Or I shall have to go for centralized registration , to whom  I shall have to apply and what is the procedure?

 

Replies (2)
service tax is a centralised tax and it will be one registration for all the services done, so amend your registration to include rental of immovable properties....in your registration....

and 10 lacs concept is applicable for all services not for individual services

In your case, you need amend the registration with new premises and new services and also availed the exemption benefit. Further no requirement of Centralized Registration in this regard. 

  


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