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Service tax doubt

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(Querist)
22 January 2014 one of our client is travel agent.He got notice regarding non submission of service tax return for the period 2011-12 & 2012-13.However service provided by him is less than 10 lakhs in that period.Do he have to file st return?
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@VaibhavJ

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@VaibhavJ (Expert)
22 January 2014 Hi

NO need to file ST return in that case also registration under ST is not mandatory.

Thx
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mohit agrawal

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mohit agrawal (Querist)
22 January 2014 sir
client is registered.However he has not filed st return till date.now he want to surrender.can he do so?
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@VaibhavJ

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@VaibhavJ (Expert)
22 January 2014 Hi

Pl refer: http://www.charteredclub.com/procedure-for-surrender-of-service-tax-registration/

Thx

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