TaxTMI 
TaxTMI 
Service Tax no
03 Sep 2010 
1 Reply 
1265 Views Asked by
Service tax registration must align with PAN and TDS; obtain separate registrations or accept rent in a single name.
Two co-owners issue separate rent bills under different PANs while using a single service tax registration tied to one PAN; this practice is described as malpractice because it creates an inconsistency between service tax (single assessee) and income tax (separate assessees) and complicates TDS, which should be applied to the total rent against the correct PAN. The recommended options are separate service tax registrations for each co-owner or receiving rent in a single name with TDS deducted under that PAN. (AI Summary)
Two co-owners issue separate rent bills under different PANs while using a single service tax registration tied to one PAN; this practice is described as malpractice because it creates an inconsistency between service tax (single assessee) and income tax (separate assessees) and complicates TDS, which should be applied to the total rent against the correct PAN. The recommended options are separate service tax registrations for each co-owner or receiving rent in a single name with TDS deducted under that PAN. (AI Summary)
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.