LIVE GST Certification Course by CA Arun Chhajer begins 27th April. Register Now!!

Service tax registration query.

Atul Kesarkodi (IPCC+Service) (71 Points)

24 May 2014

Respected Members,

We are into a proprietorship business of providing painting services to individual flat owners and to companies or commercial premises. Our workers usually go to another state or to another city to perform work and return to Mumbai(our main and only office) after work is finished and then the client is billed.

1) Should we seek "single premise" or "centralised" registration for service tax?

2) Some of our clients ask for service tax registration number for their respective areas or city or state before they agree to give contract, Are they right in doing so?(for e.g. Our Bangalore client wants us to register with Bangalore service tax ,before they give us the painting contract)

Please help.

Reply
Follow
Share

2 Replies

Nitin Bhuta (Chartered Accountants) (1253 Points)
Replied 24 May 2014

Whether to opt for Single premise registration or centralised registration is dependent on various factors. So if it is convenient for you to opt for seperate registration for each premises or to opt for centralised registration it is your call.

your clients can't force you to obtain seperate registration for each premises under any circumstances as long as you are registered as Service Provider under the provisions of Service Tax Act 1994.

Atul Kesarkodi (IPCC+Service) (71 Points)
Replied 24 May 2014

Originally posted by : Nitin Bhuta
	So if it is convenient for you to opt for seperate registration for each premises or to opt for centralised registration it is your call.

This is quiet confusing, there is only 1 premise from where ,business is registered or is being carried on, and that is at Mumbai.We do not have any other branch office anywhere else. As i mentioned earlier. We send painters as per need for out of state job work and they return when job is finished. afterwards client is billed from Mumbai. Main question is, "Is Mumbai registration enough to provide services to client located in Bangalore ,Delhi , Ahmedabad etc., If We do not have any other branch and no premises anywhere else? "

A bit more guidance shall be appreciated.

thank you!