Service tax registration in the name of Properitor

[Asked by Guest]

Dear Sir,

Please explain whether service tax registration number is issued in the name of Proprietory business name ( not in the name of proprietor).

If registration is issued in the name of proprietor, does it make any difference for service receiver to claim tax credit for service tax charged if bill is in the name of business not in the name of proprietor? ( Service tax no allotted in the name of proprietor mentioned on the bill given.)

Kindly guide.Please mentioned us any rule regarding such. Thanks & regards.

[Arun Kumar Singh]

No issue the recipient can take the cenvat credit.

AI Summary

Cenvat credit eligibility remains unaffected when registration is in proprietor's name; recipient may claim credit if invoice bears registration number.
Service tax registration in the proprietor's name does not prevent the service recipient from claiming cenvat credit where the supplier's invoice bears the quoted service tax registration number, regardless of whether the invoice shows the business/trade name rather than the proprietor's personal name.