Service tax registration

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Status of my firm has been changed from Proprietorship to Partnership firm and I have obtained the fresh PAN no. for the Partnership Firm, Should I need to apply for fresh registration of Service Tax of Partnership firm or apply for changes in Service Tax number of the Proprietorship.

Replies (4)
Originally posted by : umesh

Status of my firm has been changed from Proprietorship to Partnership firm and I have obtained the fresh PAN no. for the Partnership Firm, Should I need to apply for fresh registration of Service Tax of Partnership firm or apply for changes in Service Tax number of the Proprietorship.

Hi Umesh,

As per my understanding you have to take new Registration, As per Rule - 4 in Service Tax Rules "Where a registered assessee transfers his business to another person, the transferee shall 

obtain a fresh certificate of registration." As in this case legal person have changed from Individual to Partnership firm, You need to get New Registration on New Partnership Firm PAN Card.

Yes, as per my understanding, old registration needs to be surrender and apply for fresh one. Because, service tax registration no. is pan based no. So, now if have formed new firm having different pan, then , service tax no. to be amended and i think service tax number can not be amended. For this, you have to apply for new registration.

Agree with above reply's, new registration has to be obtained

In addition to what has been correctly mentioned by the Experts as above, i would add that a partnership firm is a completely different and new entity and obtaining a new registration certificate is a must for every entity, providing taxable services exceeding Rs. 9 Lakh in a FY. The old RC may be surrendered, if no service is to be provided by the proprietorship firm. If RC is not surrendered, then the Half yearly Returns must be filed.


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