Service Tax no, Service Tax

[PONNADA B K RAVIKUMAR]

We are paying Rent for Delhi Office to Two Owners (Wife and Husband) against one agreement, There are Submitting Two Bills having different PAN No’s Where as there Service Tax No is one, which is based on Husbands PAN NO., But both are charging service tax based on that same Service Tax No,, it is possible to collect the service tax by different parties for single Service Tax No.

Posts / Replies

[Rama Krishana]

It is a case of malpractice and should be avoided. It may lend the service receiver as well as service provider in to difficult situation since for the purpose of serivce tax service provider (land loard) is claiming as single assessee whereas for the purpose of income tax they are claiming as separate assesee. If you justify service tax, you can not justify TDS which should be on the total  amount against single PAN. Therefore, ask the service provider either to obtain separate service tax registration number in both the names or take the rent in single name after deducting TDS under single name.