One of my client's have 2 separate business - one of dealership and one of retail shop. Since he is a sole proprietor, PAN card is in his his name. Kindly guide me whether my client should obtain 2 separate service tax registration certificates or only one certificate.
05 October 2013
Yes, he can apply for as many registration as he want, that will append like SD001,SD002 and so on, he must have to file seperate service tax return for every registration, but his yearly income tax return will be single, and all the books will be merged to calculate his tax liability.