Hi Friends,
Consider the following case.
Lets say, Service Tax Registration was obtained by a Proprietor during 2008. But he did not render any service and he shut his business in few months.
He failed to intimate the autority regarding cessation of business and he even refrained from filing NIL returns and also did not apply for de-registration of Service Tax.
1) Can NIL returns be filed for the period since 2008 wihtout any penalty?
2) Without NIL returns, Can one apply for Service Tax De-registration?
3) Is there Limitation period for service tax demand claim?
Regards
Vivek
CAclubindia
