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.

AI Summary

Service tax registration in sole proprietorship confirms input credit entitlement despite invoices issued in the trade name.
Service tax registration for a sole proprietorship is issued in the proprietor's name based on the proprietor's PAN; because there is no legal distinction between proprietor and business, input credit or CENVAT is available even when invoices are in the trade name. Departmental scrutiny may occur where registration and invoice names differ, so obtaining registration in the trade name is often recommended to align statutory registrations and minimise procedural difficulties.