Who should apply for registration under Service Tax law? Is there any provision for Centralized Registration?

Question

If a business has VAT as well as service tax, will it be required to register for GST 2 times?

Example: In the case where a company files return under VAT as well as service tax. So now in GST does the company have to enroll once through anyone (VAT, Service Tax) or from both?

Answer 1

Registration under Service Tax law is for following :-

• Every person providing a taxable service of value exceeding Rs. 9 lakhs, is required to register with the central excise or service tax office having jurisdiction over the office of such service provider.
• In case a recipient is liable to pay service tax, registration is required by him.
• There is also provision for centralised registration
• The ‘Input Service Distributors’ also require registering themselves.

Centralized Registration :-

Service providers having centralised accounting or centralised billing system, at their option, can have Centralised registration at one or more places. Commissioner of Central Excise/Service Tax in whose jurisdiction centralized account or billing office of the assessees exists, is empowered to grant centralized registration.