06 April 2012
is lawyer is liable for service tax registration? as he is the only partner remain in the partnership firm & all other partners has been retired?
08 April 2012
Now since there is only one person left in the partnership...and all other person have retired...that means that the partnership is now fully disolved and the person is now working as an individual or properitorship...and hence the new service tax number shall be required to be taken on the individual name and the process to surrender and cancel the old service tax registaration granted to the partnership firm must be initated at soon to avoid the penalties of the same.
CAclubindia
