My brother has entered into new business of Security Guard Agency with one of his partner. His partner is already having Service tax registration for his ongoing establishment as Transport, Labour contractor and Security agency. Now, both of them have entered into new partnership business as partner. We would like to know whether they have to obtain new registration certificate under Service tax laws for their partnership firm or his partner's ongoing registration will suffice the purpose?
Kindly help to understand the reasons why new registration is required in this case if any...
CAclubindia
