Our client has applied for cenralised registeration in april. He already have single registeration of two premises under service tax. After grant of centralised registeration, we have to apply surrender of registeration of two premises.
Now my question is, on grant of centralised registeration and after surrender, whether he has to file service tax return for the period oct. to march 2013 giving details of services of such two premises, OR
he is not required to file return for such period and only required to file return for the period after grant of central registeration.
Thanks in advance
CAclubindia
