Dear Experts,
We had obtained service tax registration during 2008-09 and provided a single taxable service during 2009-10 (service tax charged and paid) and there were no taxable service since 2010-11 as we had switched over to other business. The service tax return (NIL returns) were filed upto June '12.
Considering the above situation, we had surrendered the registeration during 2012-13 and discontinued submission of returns since July '12 (as the same was not available on the portal as on the date of surrender). The surrender request had been send back by the department during 2013-14.
During 2013-14, we provided taxable service to an amount below the exemption limit of Rs.10.00 lac and we haven't charged any service tax to the service receiver.
Please let us be clarified whether the exemption limit of Rs.10.00 applies to us or we need to pay the Service Tax and file the returns.
If exempted, please provide the notification details.
Regards,
Govindarajan
CAclubindia
