cessation of business
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
28 September 2010
What should be done with the Service Tax Registration on cessation of business of providing taxable service?
28 September 2010
The Service Tax Registration certificate (ST-2) should be surrendered to the concerned Central Excise / Service Tax authorities [Rule 4(7) of the STR, 1994].
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