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    <title>Clarification on Registration requirement</title>
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    <description>Whether a sole proprietor operating multiple businesses must obtain distinct service tax registrations depends on organisation and practice: some treat each business under a different name or style as requiring a separate registration number, while others state registration is linked to the proprietor&#039;s PAN so multiple registrations are not envisaged and an existing registration may be used; separate registrations may nonetheless be accepted where locations differ. Registration obligations also depend on combined turnover and whether units are treated as separate concerns or branches, with consolidated registration possible only by permission.</description>
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      <description>Whether a sole proprietor operating multiple businesses must obtain distinct service tax registrations depends on organisation and practice: some treat each business under a different name or style as requiring a separate registration number, while others state registration is linked to the proprietor&#039;s PAN so multiple registrations are not envisaged and an existing registration may be used; separate registrations may nonetheless be accepted where locations differ. Registration obligations also depend on combined turnover and whether units are treated as separate concerns or branches, with consolidated registration possible only by permission.</description>
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      <pubDate>Mon, 12 Jun 2006 13:33:50 +0530</pubDate>
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