Service tax registration surrender procedure requires ACES filing with specified documents; pre migration registrations can use manual surrender. Procedure requires electronic filing of surrender applications via the ACES module with submission of a signed printout and supporting documents to the jurisdictional Superintendent or Centralized Surrender Cell; required documents include Annexure I application and undertaking, up to six ST 3 returns, profit & loss and balance sheets (or alternative evidence), and Annexure II disclosures of show cause notices, demands, appeals, audits and investigations. Pre migration registrations may file manually; the Superintendent processes requests, may seek reconciliations (with specified exemptions), and will notify cancellation by e mail, subject to a 15 day cure period for deficiencies.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax registration surrender procedure requires ACES filing with specified documents; pre migration registrations can use manual surrender.
Procedure requires electronic filing of surrender applications via the ACES module with submission of a signed printout and supporting documents to the jurisdictional Superintendent or Centralized Surrender Cell; required documents include Annexure I application and undertaking, up to six ST 3 returns, profit & loss and balance sheets (or alternative evidence), and Annexure II disclosures of show cause notices, demands, appeals, audits and investigations. Pre migration registrations may file manually; the Superintendent processes requests, may seek reconciliations (with specified exemptions), and will notify cancellation by e mail, subject to a 15 day cure period for deficiencies.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
