Service tax liability

Pinky Agarwal (Chartered Accountant) (426 Points)

27 February 2016  

Suppose A & B are seperately registered under Service Tax. Now A and B entered into a joint venture and created a new entity name as AB-JV. Under this JV, Share of A is 80% and share of B is 20%. AB-JV has got a contract, where there are liable to pay service tax. In this case, can JV pay Service tax under A's Service Tax Registration?

In my view, AOP i.e. JV has to take separate registration and payment is to be made by JV under there registration.

Kindly Advice.