Service tax query


This query is : Resolved 

(Querist)
02 February 2014 my one friend proprietor has not filed service tax return f.y.2012-13 & 13-14 but payable is nil both year now he wants to cancelled service tax registration. what is provision and penalty

AVTAR SINGH (Expert)
02 February 2014 He will have to file upto date returns and then he can surrender the certificate.


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