Properitorship at residential address

1) there is no restriction for registering proprietorship firm at your residence, but a)the municipal tax may go higher like rocket, as they will consider your alloted area as commercial in place of residencial b) your society members may make an issue for running commercial activities from residence, as the commercial places have frequent visitors which may not be liked by society owners. to get the certificate of enlistment, please visit the local municipal office, with address where you need the certificate of enlistment, and carry some letter pads, they will provide you a form to fill up and after submission they will issue the same ( at some places where manufacturing is done, they need to inspect before issue)

2) Excise (dealer) registration is to be obtained localtion wise, i.e you have to obtain registration at the place of storage.

Few more questions arises:

1) If we are doing some value addition (e.g. buy 3 finished equipments and make an assembly), will this be considered manufacturing activity? Can we invoice for excise duty including our margin? Should we be then registered as manufacturer with excise?

2) If we are providing after sales services (say supply imported spare parts for machinery and charge for service), do we need to pay service tax also? Can we recover the same from customers? Can we pass on the cenvat credit for the CVD/ SAD paid on the imported spare parts?

Appreciate your help.

1. change of tariff sub head / classification / identity of goods amounts to manufacture. 

for more detailed discussion, continue as trader or manufacturer, both can not go in single transaction

2. sales of parts is trading activity, whereas after sales service is subject to service tax.