11 January 2011
my client has collected service tax from his only one customer and deposited to Govt. A/c but his turnover has not exceed to thresh hold limit now he wants to surrender ST-2 on ground that turnover is not exceed the thresh hold limit. his turn over from the registration date is below rs.5 lakh and he has not collected service tax from his other customer.
whether he has to pay service tax for which he has not collected ?
what are the procedure for surrender of Registration certificate?
CAclubindia
