Service tax registration in the name of Properitor

[SANDESH SHINDE]

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.

AI Summary

Service Tax Number in Proprietor's Name Doesn't Affect CENVAT Credit for Service Receivers. A query was raised regarding whether a service tax registration number should be issued in the name of a proprietary business or the proprietor. The concern was whether it affects the service receiver's ability to claim tax credit if the bill is in the business's name while the service tax number is in the proprietor's name. The response clarified that there is no issue, and the recipient can still take the CENVAT credit.