C E N T R A L I S E D REGISTRATION FOR SERVICE TAX

In order to facilitate payment of service tax, the government has put in place a centralised registration system for taxpayers, who provide services from multi locations. For the purpose, the department of revenue amended Service Tax Rules, 1994 to simplify the procedure for service tax. Thus, a large consultancy organization can choose to register its billing section in the main office or the place from where the main service is provided, as is convenient. Centralised registration is granted by the commissioner or the chief commissioner of Central Excise or DG Service tax, depending on the location of premises where centralised billing or accounting system is maintained or the place from
where the taxable service is provided.