Meaning - Centralised biling

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..... As per service tax rule , single registration can be obtained for different premises if there is centralised billing / accounting system. what does this centralised billing / accounting system mean? does it include issue of bills of different series according to the state in which branch office is located or single series bills are required for all branches in accordance with type of service prov .....

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..... ided by the assessee? - Reply By Rama Krishana - The Reply = As per rule 4A, the invoice or bills etc. must be serially numbered. But it does not specify that you should maintain single invoice / bill book. However, as per common understanding, since a service provider intended to issue invoices / bills from centralized office, accounting shall also be done at centralized office. In such a situat .....

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..... ion, it is better to obtain single registration for centralized accounting basis. However, as per your query, I do not see any major adverse issue for issuing bills having serial numbers branch wise. - Reply By hemant Shrivastava - The Reply = Dear Rama, I have a different query. What if the invoices are being issued from a central server for different branches, mainly situated outside India, w .....

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..... ith the server situated in India, and the place of provision of service for which such invoice is raised could be either India/Foreign or both. Will these invoices be deemed to be issued from India or the respective branches? Will the location of the billing server determine whether its a centralised billing system or not? - Meaning - Centralised biling - Query Started By: - NARESH GUPTA Dat .....

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..... ed:- 5-12-2009 Service Tax - Got 2 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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