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Service tax registration in proprietorship name.

nilesh (PROPRIETOR) (208 Points)

11 March 2014

Whether service tax registration number is issued in the name of Proprietory business name ( not in the name of proprietor).

If registration is issued in the name of proprietor, does it make any difference for servise receiver to claim tax credit for service tax charged if bill is in the name of business not in the name of proprietor? ( Service tax no allotted in the name of proprietor mentioned on the bill given.)

Kindly guide.

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3 Replies

Manoj Mehta (Head Of Department (Accounts & Finance)) (1479 Points)
Replied 11 March 2014

Dear Nilesh their is no problem in doing so in a proprietory business.

1 Like

Manoj Agarwal (Service Tax Consultant Rourkela ServiceTaxExpert@yahoo.com) (3456 Points)
Replied 11 March 2014

The proprietary firm name is given for the purposes of convenience and for all legal and other purposes, it is same as proprietor. Cenvat Credit can not be denied if ST Registration taken in the name of proprietor and bill issued in firm name. The registration no. must be mentioned in the bill/invoice.

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CA Denish Patel (Practice) (47 Points)
Replied 22 December 2016

Sir ,

If their is Vice versa situation in above case. i.e. Registration is in firm name, but take bill of repair of car in individual name ... Can it be possible to take credit of repair bill ??