Section 16
Registration of partnership
(a)
persons carrying on a business in a partnership as a registered person shall be in the name of the firm; and
(b)
the same persons carrying on separate businesses in a partnership as a registered person shall be in the separate names of the respective firms.
(2)
In determining whether taxable services are provided to or by the persons referred to in subsection (1), no account shall be taken of any change in the partnership.
(3)
Any person who ceases to be a partner in a partnership shall—
(a)
notify the Director General in writing of the date of cessation within thirty days from the date of cessation; and
(b)
pay for the proportion of the partnership’s liability on any service tax due and payable on any taxable services provided by the partnership until the date of cessation.
(4)
Where any person ceases to be a partner in a partnership under subsection (3) during any taxable period, any notice, whether of assessment or otherwise, which is served on the partnership and relates to the taxable period or to any other taxable period during the whole or part of which he was a partner in the partnership, shall be deemed as to have been served also on him.
(5)
Notwithstanding any written law to the contrary, any notice, whether of assessment or otherwise, which is addressed to a partnership by the name in which it is registered under this Act, and is served in accordance with this Act shall be deemed—
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(a)
as having been properly served on the partnership; and
(b)
where subsection (4) applies, as having been properly served on any previous partner.
(6)
Subsections (1) and (3) shall not affect the extent to which a partner is liable for service tax owed by the firm under any other written law.
(7)
Where a person is a partner in a firm during part only of a taxable period, his liability for service tax on any taxable service provided by the firm during the taxable period shall be the proportion of the firm’s liability as may be just.
(8)
Where any notice is required to be given by a partnership under this Act, it shall be the joint and several liabilities of all partners to give the notice, except that if a notice is given by any of the partners, it shall be regarded as sufficient compliance with the requirement.
(9)
Any person who contravenes paragraph (3)(a) or (b) commits an offence.
(10)
For the purposes of this section, a partnership excludes a limited liability partnership.
(11)
This section shall not apply to a foreign registered person.