In case applicant operates from more than one premises
He has centralized accounting or billing system
he can opt for single registration of all premises
In this case ,he pays through single challan and file single return for all premises
Registration to be granted by the Commissioner having jurisdiction over the main premises for which centralized registration is sought
In case there is no centralized accounting or billing system
Then separate registration for different premises
Pinnacle Academy, an IIT JEE coaching institution, has its centres in various cities across the
country from where coaching is provided to students. Its Head Office is located at New Delhi.
Pinnacle Academy wants to apply for service tax registration. In what ways can Pinnacle
Academy obtain registration? Explain.
As per rule 4 of Service Tax Rules, 1994, where a person, liable for paying service tax on a
taxable service provides such service from more than one premises or offices and has
centralised billing/accounting system in respect of such service, and such centralised
billing/accounting systems are located in one or more premises, he may, at his option, register
such premises or offices from where centralised billing/accounting systems are located.
However, if such assessee does not have any centralized billing/accounting systems, he shall
make separate applications for registration in respect of each of such premises or offices to
the jurisdictional Superintendent of Central Excise. It may be noted that w.e.f. 01.03.2015,
registration for a single premises shall be applied by making an online application at ACES
website of CBEC.
Therefore, since Pinnacle Academy provides coaching from different centres spread across
the country, it can opt for centralized registration if it has centralized billing/accounting system
located at one or more of its centres. However, if it does not have any centralized
billing/accounting systems, it shall have to obtain separate registration for each of its centres.