Section 4(2)(iii) in The Service Tax Rules, 1994

[Cites 0, Cited by 0] [Section 4(2)] [Section 4] [Entire Act]

Union of India - Subsection

Section 4(2)(iii) in The Service Tax Rules, 1994

(iii)is having more than one premises or offices, which are engaged in relation to such service in any other manner, making such person liable for paying service tax, and has centralised billing system or centralised accounting system in respect of such service, and such centralised billing or centralised accounting systems are located in one or more premises, he may, at his option, register such premises or offices from where centralised billing or centralised accounting systems are located.

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Union of India - Subsection

Section 4(2)(iii) in The Service Tax Rules, 1994