12 February 2013
Dear Sir, Sole proprietor having construction business and service tax registration number in his name say Mr PS died. His successor sons decide through a written agreement of business continuation that one of them JPS to continue the business in the name of Mr PS till the completion of the one ongoing Project and then business would be discontinued and estate of the deceased divided as per their share. My question is Can the successor son JPS continue the business till completion of an ongoing project using the service tax registration number of the deceased proprietor or will he have to get another service tax regn number?