Centralized accounting/billing, Service Tax

[NEERAJ KUMAR, RANCHI]

What is the meaning of centralized billing/accouunting. Has this been defined any where? Is there any legal authoritative diffinition of this? Kindly let me know in detail with with proper mention of authrotiy.

Posts / Replies

[pradeep khatri]

Respected Sir,

Though Centralized billing or Accounting has not been defined in Servcie Tax laws, but following may be useful in this regard, namely:-

1. Service Tax Trade Notice No. 13/2007, dated 14-09-2007 of Ahmedabad Commissionerate.
2. Clarification vide F. No. B/1/6/2005 -TRU dated 27-07-2005
3. Board circular No. 354/106/2000 -TRU dated 08-08-2005 on the topic of Centralized registration.
This is for your kind information.

Best Regards,

Pradeep Khatri