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Service tax re-registration after surrender
Dear experts,
An assessee (proprietor) was having Service Tax Registration earlier but he had surrendered it later on. Now, again he want to register with Service Tax.
1. What will be the procedure?
2. Will it be treated as fresh registration or the old registration details will be reopened?
Replies (1)
It will be treated as a fresh registration and all procedures will have to be followed fresh.
However, the department will keep old and new, both records in case of assessments.
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