Service tax - proprietorship

Dear Prateek,

Proprietorship business and Proprietor both constitute as single person. Further in proprietorship registration PAN No is also used of the owner no separate status. 

However, it is not a bare condition that you are having service tax number you have to pay service tax. 

You are liable to pay service tax only in case you have Annual turnover of taxable services more than 10 Lac.

However you have to file timely service tax returns with claiming exemption under notification no. 33/2012