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This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

20 April 2013 Dear Sir,
One of my client is the owner of a banquet hall. Now he wish to obtain service tax registration.
Suppose his banquet hall name is "Green Park Vivah Mandap"
and his own name is "Raj Kumar"

Then he should apply for service tax registration in the name of "Green Park Vivah Mandap"

or

in the name of "Raj Kumar"

Please advise me.

CA.Vinita Gupta

CA.Vinita Gupta (Expert)

22 April 2013 Service Tax Registration should be obtained in the name in which business is being conducted.

CA Priti Surana

CA Priti Surana (Expert)

22 April 2013 Tke registration in the name of "Green Park Vivah Mandap".

Querist : Anonymous

Querist : Anonymous (Querist)

22 April 2013 As PAN card is in the name of assessee, and when we fill form ST-1, there is a column of - Name on PAN CARD.
If fill name of the assessee here and in the name of applicant - Green Park Vivah Mandap, then it will make difference with first column.

Please advise me, what is the remedy and what enclosers I have to attach with the printout of ST-1?

CA.Vinita Gupta

CA.Vinita Gupta (Expert)

22 April 2013 It seems that the business is a proprietorship firm.

The name on the PAN CARD has to be filled in the return ie. Raj Kumar

Querist : Anonymous

Querist : Anonymous (Querist)

22 April 2013 yes it is proprietorship.
Now advise me, should apply Reistration in the Name of Raj Kumar
or
In the name of Green Park Vivah Mandap?

CA.Vinita Gupta

CA.Vinita Gupta (Expert)

22 April 2013 Registration should be in the name of Raj Kumar

Querist : Anonymous

Querist : Anonymous (Querist)

23 April 2013 In the above case bill books are printed in the name of Green Park Vivah Mandap, how ever bills are signed by Mr. Raj kumar.

From the point of view of service tax returns, Bills issued in the firm name and registration in the name of proprietor, can cause any problem or not ?

CA.Vinita Gupta

CA.Vinita Gupta (Expert)

24 April 2013 The proprietorship firm contains the Pan no of the Proprietor. Also the bills are signed by proprietor. There is no separate legal entity between the proprietor and the firm. It is the same entity so there should not be any problem