Section 20A
Variation of registration
(2)
Where there is no notification made under section 19 and the
Director General is satisfied that a registered person has ceased to provide any taxable service or has ceased to be liable to be registered under section 18, the Director General may vary the person’s registration or the particulars of the person’s registration from the date the registered person ceased to provide any taxable service.
(3)
Where the Director General is satisfied that on the day on which the person was registered⎯
(a)
in the case of a person who was registered under section 13, the person was not liable to be registered under section 12, was not providing any taxable service or has ceased to provide any taxable service; or
Service Tax 35
(b)
in the case of a person who was registered under section 14, the person was not providing any taxable service or has ceased to provide any taxable service, the Director General may vary the registration of such person or the particulars of registration of such person with effect from the date as determined by the Director General in the notification in writing to such person.