A friend of mine had registered his proprietorship businees under Service Tax in 2001 in Bangalore. The business was closed in 2005 and he moved to another state and started working with a company as an employee.
In 2005, he had sent a letter to the service tax authority in Bangalore regarding the closure of the business. However, the registration seems to be still active. Unfortunately, he is not able to trace the letter which was sent to the authority.
He now wants to start another proprietorship business.
Please advise what process / rules he should follow to close earlier registration and will there be any fines imposed.