28 April 2009
I am a pcc student, please explian me that is there is any provision relating to temporary suspension of service tax registration if our gross receipts is below 9 lakhs for the time being or it is neccesry to cancel the service tax registration.
29 April 2009
There is no provision for temporary suspension of service tax registration under service tax law.If it is felt that there is chance of crossing the threshold limit in future, then the registration may be surrendered.