Two service tax regi agst one pan

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Bapurao Shinde

Student CWA

36 Points Posted on 24 January 2013

Wether CBE&C dept.can issue two different service tax registration numbers on one Pan number even if assesse has providing same category services but in different regions.

What will be the effect on service tax & PAN, can assessee have to be file both returs to claim or avail input tax credit ? if yes, how & when the service tax levy by from central govt.

Please clarify.

Replies (2)

Mr Subrata Dasgupta

Finance Professional

171 Points Posted on 25 January 2013

Dear Bapurao Shinde,

Service Tax Registration is to be obtained for a particular place of business, so if there are two places, then a separate registration number is alloted by the Central Excise Authorities. Normally the registration numbers are ST001, ST002, ST003 and so on suffixed to the PAN. eg say for a PAN AAACD9999F, the Service Tax Registration number for the Chief Place of business will be AAACD9999FST001, for another place of business it will be AAACD9999ST002.

Now coming to the Input Credit, there is a concept of a Input Service Distributor under which all Service Biliing by the Vendors shall be to the Chief Place of business which will be registered with the Serivce Tax Authorities as ISD. The Cenvat Credit can be distributed amongst the other places of business based on Invoices raised from the Chief place of business.