I am running a manpower recruitment agency in Mumbai. I have taken registration for service tax in the year 2005. In 2005 I have charged service tax amounting Rs.2000/- from my client and remitted the same through TR-6 challan. After that I never charged service tax from any clients. As per my knowledge service tax in not applicable up to Rs.10 lakhs. thts y I am not charging service tax from my clients.
I have not filed any return for service tax.
Now I want to surrender my registration.
Can anybody guide me for the same.