Service tax registration surrender: procedure requires immediate ST-2 return, prescribed undertaking, and confirmation of tax compliance. Registered service providers who cease to provide taxable services or who opt for exemption must immediately surrender their ST-2 registration certificate to the Superintendent of Service Tax. Surrender is effected by filing the prescribed undertaking in the enclosed proforma with the original certificate, confirming payment of service tax, education cess and interest, no outstanding government liabilities, filing of half-yearly returns, and disclosure of annual turnover. The undertaking binds the declarant to pay any subsequently found government dues with interest on demand.
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 immediate ST-2 return, prescribed undertaking, and confirmation of tax compliance.
Registered service providers who cease to provide taxable services or who opt for exemption must immediately surrender their ST-2 registration certificate to the Superintendent of Service Tax. Surrender is effected by filing the prescribed undertaking in the enclosed proforma with the original certificate, confirming payment of service tax, education cess and interest, no outstanding government liabilities, filing of half-yearly returns, and disclosure of annual turnover. The undertaking binds the declarant to pay any subsequently found government dues with interest on demand.
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