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INTERVIEW QUESTIONS
TAX
SERVICE TAX
DETAILS
Question: In case of multiple services provided by an assessee, is separate registration certificate required for each service?
Answer: As per sub-rule (4) of rule 4 of the Service Tax Rules, 1994, only one Registration certificate is to be taken even if the person provides more than one service from the same premises for which registration is sought. However, while making application for registration, all taxable services provided by the person should be mentioned.
If there is centralized registration, only one registration certificate is required for services provided from different premises, declared in the application for centralized registration.
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Service Tax Interview Questions & Answers -
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Question:
In case of multiple services provided by an assessee, is separate registration certificate required for each service?
Answer:
As per sub-rule (4) of rule 4 of the Service Tax Rules, 1994, only one Registration certificate is to be taken even if the person provides more than one service from the same premises for which registration is sought. However, while making application for registration, all taxable services provided by the person should be mentioned.
If there is centralized registration, only one registration certificate is required for services provided from different premises, declared in the application for centralized registration. Source: CoolInterview.com
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