22 August 2013
Hello... What will happen If A Assessee has not Filed any Service tax Return for 3 yrs and his Liability to pay service tax is also nil.. Also He is now Doing Business In Different Premises and in Different Name So and now he is looking for Service tax registration..
Is It better to Close Old Registration and Take a New one Or Fill ST-2 for Amendment and Fillup New Premise and New Business name.