SERVICE TAX QUERY-
A person exceeds a turnover of Rs.9,00,000 on 20th of December. On 25th of dec he shuts down his company. Is he still liable for registration under the act coz he exceeded the limit when in existence. Plz reply preferably with relevant circular or case law.
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Service tax registration
Replies (2)
When the reason of shut down of company is bankruptcy then probably liability does not arises...
As the business is not going concern so service tax liabilty is not arise
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