Registration

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

13 March 2013 Dear Sir,
There is a contractor and he is not liable for VAT registration because he provides only labour for construction purpose.
Suppose he is proprietor of his firm and his own name is Ram Singh and he has put the name of his firm as Star Construction. Then he would obtain service tax registration in the name of Ram Singh
or
in the name of Star Constructions?

Please advise me.

CA Mahavir Shah

CA Mahavir Shah (Expert)
Follow

13 March 2013 Service Tax Registration is to be obtained in the name of Ram Singh as an Individual quoting his firm name Star Constructions.

Querist : Anonymous

Querist : Anonymous (Querist)

13 March 2013 In the name of applicant I should fill Ram Singh

or

Star Constructions?

CA Mahavir Shah

CA Mahavir Shah (Expert)
Follow

13 March 2013 IN THE NAME OF RAM SINGH.

Querist : Anonymous

Querist : Anonymous (Querist)

13 March 2013 I did the same and submitted the hard copy of st-1 in the name of Ram Singh.
Next day a clerk from the suretendent office called me on phone and said that I did the wrong and I should apply in the name of Star constructions.
Now please advise me what is the remedy?

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
Follow

20 July 2025 Here's what you need to know and the remedy for your situation:

1. Name for Service Tax Registration (Proprietorship Firm)
Legally, for a sole proprietorship, the registration is obtained in the name of the individual proprietor (e.g., Ram Singh).
The firm name (Star Constructions) is treated as a trade name or “doing business as” (DBA) name.
Hence, the application and registration certificate are generally issued in the name of the proprietor but mention the trade name.
2. Why the clerk suggested registering in the firm name?
Sometimes, clerks or officials at service tax offices may prefer the firm name to be used as the applicant’s name for convenience or due to local procedural practices.
However, officially and as per Central Excise/Service Tax rules, proprietorship registrations are in the proprietor’s name.
3. Remedy / What you can do now?
You can continue with the registration in the name of Ram Singh, mentioning Star Constructions as the trade name.
If the department insists, you may:
Submit a letter clarifying that the registration is in the proprietor's name with the firm name as the trade name.
If needed, file a fresh application with the correct trade name mentioned explicitly.
You may also contact the Superintendent or the jurisdictional officer directly for confirmation to avoid confusion.
4. Practical Tip
In all official correspondence and invoices, mention:
Ram Singh (Proprietor of Star Constructions)
This is acceptable and common practice.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now