02 October 2013
Dear Sir, Suppose there is an individual assessee, having two businesses. One is M/s Roop Beauty Parlour and other one is M/s A2Z Man Power Supply.
Now how can he obtain two different name registration as he has a single PAN.
02 October 2013
Service Tax registration can be taken in Individual name, if opted for centralized registration. Alternatively, separate registration can be taken in different firm name.
02 October 2013
Two separate registration possible, but please be clear that for calculation of exemption limit the turnover of both the firms shall be add.
Where an assessee is providing more than one taxable service, he may make a single application, mentioning therein all the taxable services provided by him, to the concerned Superintendent of Central Excise.
However, while making application for registration, all taxable services provided by the person should be mentioned.
If there is centralized registration, only one registration certificate is required for services provided from different premises, declared in the application for centralized registration.