Service tax

nagarajan (Accountant) (191 Points)

24 December 2013  

Dear sir

One of my friend doing catering business, surrender his registration certificate 3 years before, since the limit had enhanced to Rs.10 lakhs. After surrendering his certificate, he is doing the catering business within Rs.8 to 9 lakshs and filed the IT returns. I want to know  can he continue his business without service tax registration?

Please kindly clarify.

thanks

Nagarajan