Some another person has applied registration under service tax in the name of client on line. My client has not down load the form, neither submitted any signed document to the department. The Registering authority under Service Act has also not caused any inquiry, neither the registration certificate is received by my client.Hence he has not filed any service tax return (ST-3). My client has no no liability to pay service tax.
Now the issue is the department has issued demand cum show cause notice for imposition of penalty.
Would i be suggested the remedy to over come the problem with citation of authority. Can the registration certifate can be cancelled and proceeding be dropped.