Centralised registration for multi-location service taxpayers

New Delhi, Nov 3 (UNI) The procedure for grant of centralised registration for service taxpayers providing service from multi-location has been simplified, making the whole process faster and easier.

Further, the scheme has been extended to such taxpayers, who though not providing taxable service are liable to pay service tax under the provisions of service tax law.

Certain technical amendments to facilitate audit of service tax assessee have also been made by amending the Service Tax Rules, 1994, vide notification No 29/2006-ST, dated November 2, 2006, to make following changes.

For centralised registration of assessee, earlier this facility was available only to those persons providing taxable service from more than one premises and having centralised billing or accounting in respect of such service. However, this facility was not extended to the service receiver or any person other than service provider, who is liable to pay service tax.

In case of goods transported by road, the person liable to pay service tax was the person who pays freight for such service in specified cases. In case of service provider located outside India, the person receiving service in India was liable to pay service tax.

It has been decided that on demand by audit parties deputed by the Comptroller and Auditor General of India, the assessee will make available the records as maintained by him with respect to taxable services. A similar provision already exists in the Central Excise Act.

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