Service tax — Centralised accounting system for services from more than one premises — Guidelines - Service Tax - 76/2003

Service tax Centralised accounting system for services from more than one premises Guidelines CC CE, Hyderabad-IV, Trade Notice No. 76/2003, dated 6-11-2003 Sub-rule 3(A) of Rule 4 of Service Tax Rules, 1994 requires that where an assessee is providing taxable service from more than one premises and has centralised accounting system in respect of such services rendered to clients from each such premises or office at any one premises or office, the Commissioner of Central Excise may permit such assessee to registering only the premises or office from where such centralised accounting is done, if he is satisfied that such registration shall not be detrimental to the interest of revenue. Under Centralised Accounting System, bills are raised from various branches of the assessee and are accounted for at one office of the assessee. The assessee has to seek permission from the Jurisdictional Commissioner of Central Excise for the registration of the office or premises from where centralised accounting is done. The Commissioner to grant such permission has to ensure that such registration shall not be detrimental to the interest of revenue. In order to ensure that a uniform practice be adopted to grant such permission the following guidelines are issued : Information/Documents to be submitted along with ST-I I. application : (a) Proof of address of the premises office sought to be registered (b) PAN number of the assessee (c) List of Branches offices or premises of the assessee (d) Brief note on accounting system adopted by the assessee (e) Branch-wise series of invoices maintained along with a sample copy thereof (f) Previous years audited balance sheet along with gross trial balance of different branches (g) Details of records accounts maintained at different branches and Central Office (h) Bank account numbers of the Branches and Central Office through which the receipts are deposited transacted. Documents to be submitted along with ST-3 returns II. : (a) Centralised Office premises should submit a monthly statement branch wise based on the daily monthly sales receipt submitted by the Branch Offices to the main office. (b) The centralised office shall consolidate the monthly statement showing branch-wise receipt and arrive at the total Service Tax payable and pay on monthly/quarterly basis depending on the type of the assessee. (c) The monthly statements of centralised office with the branch reports and payment details should be submitted before the Superintendent of Central Excise along with ST-3 return. Contents of this Trade Notice may be brought to the notice of Trade and all concerned.