REGISTRATION, Service Tax

[SURYAKANT MITHBAVKAR]

We have two Proprietory concern situated at two different place under one proprietor. Out of two concern one is registered under Service tax Act. now we intend to register second one.

can we go for new registration or continue existing registration number to second concern which is situated in different jurisdiction and different name.

pl. advice

Posts / Replies

[Pradeep Khatri]

You would have to get the separate registration untill unless you opt for Centralised Registration Certificate.

[CA Seetharaman K C]

Separate registration would be required  for each business unless you go for Centralised Registration

[Dhanpati Shah]

How can one centralized registration be granted for two proprietary concerns? For example, for proprietary firms, A enterprises and B enterprises, single registration/ centralized registration cannot be granted. U have to opt for separate registration.  

[Pradeep Khatri]

Dear Dhanpati Shah,

Please read the query meticulously wherein it is mentioned that  "two Proprietory concern situated at two different place under one proprietor.

Proprietor is one but the concerns are two and that are at two different places.  Therefore we had suggested for Centralized Registration Certificate.

[Dhanpati Shah]

Dear Mr. Khatri

In case ST-2 is issued in the name of  A Enterprises, can he use the same STC No for invoices issued by B Enterprises, even though the ST-2 is issued for the registrant  "A Enterprises" and needless to say that ST-2 is not transferable?  

[Pradeep Khatri]

A proprietor may have two units under Centralized Registration Certificate.