Service tax registration

CA Prerna Bhargava (CA) (33 Points)

28 December 2012  

SERVICE TAX QUERY- 
A person exceeds a turnover of Rs.9,00,000 on 20th of December. On 25th of dec he shuts down his company. Is he still liable for registration under the act coz he exceeded the limit when in existence. Plz reply preferably with relevant circular or case law.