19 March 2009
My query is : My client has a service tax registration number with a proprietorship firm let us assume "ABC". Now, he wants to close that service and add a new service but with a different proprietorship firm name. However address remains the same. Can I filed ST-1 as amendment in existing information or I have to apply for a new registration? Actually client dint file service tax return yet for few years and through amendment, procedure of surrender can be avoided.
19 March 2009
You have both the options open. You can either go for amendment or fresh registration. There is no bar in applying for two different registrations in the same address. But either way you cannot avoid liabilities associated with the former registration.