2 proprietor 1 firm

This query is : Resolved

bharat (Querist)
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26 October 2017 dear expert,

i need your help!!!

Meri ek service providing firm hai jiska service tax registration mene 2002 me karwaya tha under the name of mother (as Proprietor at that time) lakin kuch time baad limit increase hone k reason se mje registartion surrender karwana pda. later on my father became properitor of same firm . At that time firm is not registered as there is no need.

now the problem is

service tax dept issued TWO notices of tax liablity considering different firms.
but in actual firm is ONE. only person gets changed.

Now what to do ... in this case

please advice

Vishakha Kejriwal.

Vishakha Kejriwal. (Expert)
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27 October 2017 Service Tax registration number is based on the PAN No. of the individual who is the proprietor of the firm. Hence though the trade name could be same, your mother and father as proprietors would be considered as separate service tax assesses. Hence the service tax Department is correct in its assessment.