We have two Proprietory concern situated at two different place under one proprietor. Out of two concern one is registered under Service tax Act. now we intend to register second one.
can we go for new registration or continue existing registration number to second concern which is situated in different jurisdiction and different name.
pl. advice
Proprietor with two businesses advised to register separately unless using Centralized Registration; distinct units need separate invoices. A proprietor with two separate businesses in different locations, one already registered under the Service Tax Act, seeks advice on whether to register the second business separately or use the existing registration. Respondents advised that separate registration is necessary unless opting for a Centralized Registration Certificate. It was clarified that centralized registration is not typically available for two distinct proprietary concerns. However, if opting for centralized registration, it may be possible for a proprietor to have multiple units under a single registration, but each unit's invoices must reflect the registered entity's name. (AI Summary)