https://www.taxtmi.com/forum/issue?id=108957 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. en-us Mon, 27 Jul 2015 11:12:53 +0530 Thu, 23 Jan 2025 15:56:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108957 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. Discussion-Forum Central Excise Mon, 27 Jul 2015 11:12:53 +0530 https://www.taxtmi.com/forum/issue?id=108957