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    <title>wind-up business in 2005 and lost the service tax license copy</title>
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    <description>A franchisee that ceased operations in 2005 received a notice for non filing of half yearly online service tax returns for 2011-12, having lost most records and retaining only a company wind up letter; forum replies note alleged penalties for non filing and advise consulting the jurisdictional Commissioner and showing bona fides.</description>
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