Service Tax Registration

Question

I hv a firm registered in Sultanpur, Uttar Pradesh as contractor in a production company.
now, i got a contract by other production company for the same job in Madhya Pradesh.
Can I use same Service Tax Registration no. for other State or i'll apply for the new.

Answer

Section 69 of the Finance Act 1994 read with Rule 4 of Service Tax Rules, 1994 provides for registration of persons liable to pay service tax.

Rule 4(2) & 4(3) of Service Tax Rule, 1994, stipulates that even though services are rendered from various offices / locations but if billing is done from one location (centralised billing), then one registration is adequate.

In your case you are going to bill only from one location, have office in one location but provide service in various places. My view is that it is adequate to have one service tax registration.
Maybe as a precaution you can apply to the Commissioner of Central Excise under Rule 4(3) and get it approved by writing.