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

Service tax registration change: notify the jurisdictional commissioner to amend the licence and update statutory documents promptly. Change of partners in a partnership firm holding service tax registration must be intimated in writing to the jurisdictional Assistant Commissioner or Deputy Commissioner of Central Excise under Rule 6(5A) of the Service Tax Rules, 1994, and the registration certificate amended. Compliance includes submitting statutory documents such as the firm's PAN, partner identity proofs and residential proofs to update the registration records.