Service Tax no

[PONNADA B K RAVIKUMAR]

We are paying Rent for Delhi Office to Two Owners (Wife and Husband) against one agreement, There are Submitting Two Bills having different PAN No’s Where as there Service Tax No is one, which is based on Husbands PAN NO., But both are charging service tax based on that same Service Tax No,, it is possible to collect the service tax by different parties for single Service Tax No.

AI Summary

Rental Payment Dispute: Delhi Office Rent Split Between Couple Raises Tax Compliance Issues Under Service Tax Regulations A query was raised about paying rent for a Delhi office to two owners, a couple, under one agreement. They submit two bills with different PAN numbers but use a single service tax number based on the husband's PAN. The response highlighted this as malpractice, suggesting it could complicate matters for both the service receiver and provider. The service provider is treated as a single assessee for service tax but separate for income tax. It was advised to either obtain separate service tax registrations or consolidate the rent under one name for TDS purposes.