11 April 2014
mr.a proprietor of ABC & company is providing service under firm name. and also from same premises mr. A is providing another service under his personal name "mr.A" Question 1- only one registration required for both services or separate-separate registration required ? Question-2: what will happen when both services are provided from different-2 premises avneesh.bibhu@gmail.com
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11 April 2014
As the Service Tax registration number is Pan Based,i doubt that you can provide service as an individual and as a proprietor. Secondly,if you are providing two services you need to get registered under both the services which means in your registration number both the services should be added. As per Rule 4(3A) where an assessee provides services from more than one premises,and there is no centralized billing sysytem,then he shall make separate application for registration in respect of each premises.