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        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.

        <h1>Service tax registration surrender procedure requires ACES filing with specified documents; pre migration registrations can use manual surrender.</h1> 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.

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