Regarding registration
This query is : Resolved
02 November 2011
There is a Assessee who has Service Tax Registration as a proprietor and in July he expired. From August onwards his Son has takenover his business as a Proprietor Only. So, i have to take new registration or there is some provision of Transfer. Kindly reply ASAP.
02 November 2011
Service tax registration for proprietor is based on the PAN of the individual, so need to surrender the existing certificate and take fresh one with same name
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