DID YOU KNOW that centralized registration of an assessee under the Service Tax Regime cannot be doubted merely on the existence of different numerical series of invoices issued by its different units?
DID YOU ALSO KNOW that our office successfully represented a client in an appeal challenging the service demands raised against it on the basis of an erroneous presumption that different invoicing series violated the conditions to continue under a centralized registration. Our client successfully challenged the said demands before the Customs, Excise and Service Tax Appellate Tribunal, Allahabad Bench where it was argued by us that there is no basis in law to state that different invoice series of the Client’s SEZ and Non-SEZ units indicate that an assessee does not have a centralised registration.