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When service tax department have to cancel the registration

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haresh (Querist)
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27 April 2012 i would like to know that when service tax department have to cancel the service tax registration.i want to know in by which section have provision that service tax department have to cancel the service tax registration number.

Manickam.N (Expert)
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28 April 2012 Under RULE 4(7) OF SERVICE TAX RULES 1994 the service tax assessee can surrender his registration if he ceases to provide any service. There is no provision relating to cancellation of registration by the department

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