The Chairman replied that, the provisions of Service Tax Rules, 1994 to provide that when any assessee is rendering

Indian Service Tax

Multiple Services

Point IV. Multiple Services

A person rendering more than one taxable service should obtain only one

registration certificate for all the services and accordingly should be allowed to file only one composite return.

Reply

The Chairman replied that, the provisions of Service Tax Rules, 1994 to provide that when any assessee is rendering more than one taxable service from one premises, he can file single application for Registration. In such cases, the assessee shall be granted a single Registration Certificate in respect of all the services rendered by him. The Chairman, however advised that a separate return in the Form ST-3 should be filed before the Superintendent concerned in respect of each of the services rendered by the assessee.

(Authority: RAC on 6/9/2002 of Vadodara Commissionerate)