Section 19
Notification of cessation of liability
ActIn forceProvision 20 of 124
Section 19
(1)
A person registered under section 13 or 14—
(a)
who ceases to carry on business of providing any taxable services; or
(b)
who ceases to be liable to be registered under section 18, as the case may be, shall notify the Director General in writing of that fact and the date of cessation within thirty days from the date of cessation.
Service Tax 33
(2)
Any person who contravenes subsection (1) commits an offence.
(3)
This section shall not apply to a foreign registered person.