09 March 2009
Hi friends, My query is (a long Query):
One of my client has a service tax registration from year 2005. he is an individual and has take registration in the name of propritorship firm let us assume "XYZ". But he dint file any return till date. Now, he started providing another service in the name of propritorship firm "ABC" and also on a different address. Now he wants to close the first business and want to get registration for second firm. If he would surrender his first certificate, he would have to pay penalty. So, is that possible that i fill the form as amendment in existing certificate and change all the things like firm name, address and type of service. Is that Possible?
10 March 2009
It is advisable to get fresh registration and close the first business by submitting the returns as there is amendment in all the details required for registration