Change of proprietor in business

If , There will be a change of proprietor in a proprietorship business w.e.f. 01/04/2014 , Business will be continued by another person under the new persons PAN and new Service tax number.

question is, can the old service tax which has remained unpaid under the old proprietor, be paid now after change of proprietory business in the name of new person ? and with his new service tax number?

kindly advise.

thanks!