As per the notification 36/2012-St dated 20.06.2012 under person liable to pay service tax against sl no.VI."......partner ship firm ......; any person liable to pay service tax.....etc"......does it mean to include proprietorship as well ?

Notfn.No.36/12St has amended the rule 2(1) of Service tax rules. As per Rule 2(1)(d)(i)(B)(VI) of service tax, the clause is applicable only for partnership firm as specifically mentioned therein and not for proprietorship