Service tax registration-single or centralized

Centralized service tax registration. Correct me if I am wrong

If service is provided from different location but billing is done from one place,you should take THE CENTRALISED REGISTRATION.

Dear Rahul, as per sub rule 2 & 3 of Rule 4 of Service Tax Rules, 1994, an assessee providing services from more than one premises and having centralised billing system has an OPTION to go for centralised registration of such premises. Centralised registration is not mandatory. Keeping in mind the compliance part, in my opinion, it is better to opt for centralised registration instead of registration of each premises (and file 2 ST returns) as the company intends to bill from one office. Different view on the same is welcome.

Here company can go for centralised or single premises service tax registration both.But in case of centralised registration co. must has centralised billing system or centralised accounting system in respect of such service and such centralised billing or centralised accounting system are located in one or more premises.co. can register such premises or offices from where centralised billing or centralised accounting systems are located.