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Surrender of service tax registration

(Querist) 14 March 2015 This query is : Resolved 
Sir,

One of my client taken Service tax registration(haryana) number in march 2011 and after that he never filled return ST-3, nor any bill issued to anyone till march 2015. In October 2014 he again applied for new Service Tax Registration(himachal pradesh) and continue with new one(filling return).
Now, he wish to surrender registration number of Haryana but he don't have user id and password nor ST-2 have stamp and seal of offical.
Please suggest how can surrender?
Regards
C. P. CHUGH (Expert) 14 March 2015
He Can request jurisdiction Service Tax Officer to reset his User ID and password of previous registration. Once able to login he can request for surrender of RC.

Thanks
Rajendra K Goyal (Expert) 15 March 2015
Consult the local service tax official.
VIKAS (Querist) 15 March 2015
Sir,

Thanks! for your valuable advise. But what treatment they will do? Because he never filled nil ST-3 (due from march 2011 to till date).
Regards
C. P. CHUGH (Expert) 15 March 2015
There is no penalty for non-filling of NIL Service tax returns. Hence need not to bother if he has actually not trasacted any business or collected any service tax.

Thanks
VIKAS (Querist) 15 March 2015
Sir,

Is it mean? No problem if not surrender haryana service tax(OLD) and continue with himachal pradesh(NEW) service tax number.
Please suggest.
Regards
C. P. CHUGH (Expert) 16 March 2015
Hi Vikas,
What is the fun of carrying a dead body. In case u do not wish to operate in Haryana in near future it is better to surrender, else you may continue to hold. But no one knows a future amendment may land you in trouble.

Thanks
VIKAS (Querist) 16 March 2015
Sir,

Thanks! a lot for your valuable advise.
Regards
T. Kalaiselvan, Advocate (Expert) 17 March 2015
Very well addressed and advised by experts, nothing more to add.
kishor kr. majumder (Expert) 28 March 2015
you have to file return before surrender


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