service tax licence

[Guest]

In our partnership firm of three members, two partner goes out and one new partner comes in should we have to make change in service tax licence (registration).

[DR.MARIAPPAN GOVINDARAJAN]

Rule 6 (5A) of Service Tax Rules, 1994 provides that where there is a change in any information or details furnished by an assessee in Form ST-1 at the time of obtaining registration or he intends to furnish any additional information or detail, such change or information or details shall be intimated, in writing, by the assessee, to the jurisdictional Assistant Commissioner or Deputy Commissioner of Central Excise, as the case may be, within a period of thirty days of such change.

[Mahir S]

Sir,

all such changes are required to be amended in the registration certificate, alongwith necessary statutory documents such as PAN Card, identification and residential proof .

AI Summary

Partnership Firm Must Update Service Tax License Within 30 Days of Partner Changes Per Rule 6 (5A) of 1994 Rules. A partnership firm inquired about the necessity of updating their service tax license after two partners left and one new partner joined. According to Rule 6 (5A) of the Service Tax Rules, 1994, any changes in the information provided at the time of registration must be reported to the jurisdictional Assistant or Deputy Commissioner of Central Excise within thirty days. Additionally, amendments to the registration certificate must be accompanied by necessary statutory documents, including PAN Card, identification, and residential proof, as advised by the respondents in the forum.