In this case,

While applying in ST1, the applicant shall mention the details of all services

Certificate of registration in Form ST-2 should indicate the details of all the taxable services provided by the service provider.

Thus, an assessee rendering multiple taxable services will be assessed by one Superintendent of Central Excise in respect of all the taxable services rendered by him

  1. Service Tax
  2. Service Tax Procedures

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.