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 Registration for Sole Proprietorships: Register in Proprietor's Name Using PAN, Align with Other Tax Registrations A query was raised regarding whether service tax registration should be in the name of a proprietorship business or the proprietor. The consensus among respondents is that for sole proprietorships, the registration is typically in the proprietor's name, based on their PAN number, as there is no legal distinction between the proprietor and the business. This does not affect the ability to claim tax credit, even if the bill is in the business's name. However, it is advisable to align service tax registration with other registrations like VAT and income tax. Some concerns were noted about departmental scrutiny on mismatched invoice names.