Service tax- cancellation of registration- procedure

CA Dauzi Pathan Imran Khan (Chartered Accountant in Practise)   (1678 Points)

30 March 2013  

Dear all,


The organisation I am working as internal auditor is Dealer of Motor Cycles. It also does the SERVICING of MOTOR VEHICLES. The aggregate value of the said services are below Rs 4,00,000/- per annum for last 3 years. I suggested that there is no need to pay Service tax and also I suggest to cancel the registration by surrendering the Registration certificate to Superintendent. Am I Correct? If so, is there any procedure for communication to Suptd in written? Will any one of you please provide me, if possible the model of such written communication, causes to specify in it etc.,? 


Thank You