Service tax registration

[Asked by Guest]

Dear sir/madam,

My query related with service tax act for registration purposes.

As i am registered my Sole proprietor firm in Service tax act and got my registration no. from department against my PAN no. and now i want to register my another sole proprietor firm in another name but against my same PAN no. i.e. same sole proprietor owner, which is already used in my earlier registration.

Shall i register or got registration certificate the same.

[KASTURI SETHI]

Dear Querist,. Two different firms against same PAN is not possible.

[YAGAY and SUN]

In our view, it is possible on following assumptions:-

1. If registration is being taken in different jurisdiction.
2. Threshold limit benefit would not be available to you.
3. PAN shall remain same however registration will be provided 001 & 002
4. Firm name can be different in proprietorship

[KASTURI SETHI]

Dear Querist, Still GST has not materialised.

[Rajagopalan Ranganathan]

Sir,

If the proprietorship firms function from two different premises, then even if the they are located under the jurisdiction of the same Division/Commissionerate it is possible to get different Registration Certificate under the same PAN

[Ganeshan Kalyani]

I agree with Sri Kasturi Sir. If a proprietor is able to open new proprietary business under different name then income tax is waived and indirect tax is also evaded. In my view proprietor is allowed to open one proprietorship business with one PAN and if he want to open another business then he has apply for fresh PAN in the name of propritership.

[KASTURI SETHI]

Sh.Ganeshan Kalyani Ji,. You have responded very late. I was eagerly waiting for your opinion. Had you not replied today, I would have requested you tomorrow for your opinion. Thanks a lot.

[Ganeshan Kalyani]

No reply relevant is found in Quora.

[YAGAY and SUN]

Dear Madhur,

If you capture income of your both the firms for the purpose of paying taxes under applicable tax laws, to that extent in our view you can open new firms as well as One Person Company. Also get it vetted and authenticated our view from VAT Department, Service Tax Department, Income Tax Department.

We will love to hear about your cross checking from such Governmental Departments.

Regards,

YAGAY and SUN

[KASTURI SETHI]

Dear experts,

Any how when we all contribute regularly, the querist gets the best service. All avenues are before him. Ball is in his court.

[KASTURI SETHI]

I think this is what TMI expects from us.

[Ganeshan Kalyani]

I have checked with a an expert in income tax, who advised me that an individual with single PAN cannot have more than one registration. If an individual is a salaried person and doing business then he has to compile both the income under 'income from salary' and 'income from business profession' and offer to tax under single return. He cannot have more than one business under different registration. this was advised to me. Thanks.

[Sarveshwar Mundra]

You should amend your service tax RC for additional business/premises, not required to obtain new RC.

[YAGAY and SUN]

Dear Ganeshan Kalyani

Thanks for indirectly endorsing our view. Further, it is also mandatory to show the name of the firm/business in ITR 4S.

AI Summary

Service tax registration: sole proprietors generally cannot hold multiple registrations under the same PAN; amend existing RC instead.
Service tax registration queries whether a sole proprietor may hold multiple registrations under the same PAN. Some contributors assert a single PAN should not support multiple registrations; others allow separate registrations where businesses operate from different premises or jurisdictions but note loss of threshold benefits. Practical advice stresses amending the existing registration certificate to add business/premises, consolidating income in tax returns, and confirming positions with tax departments to avoid compliance risks.