surender of service tax number

[satbir singhwahi]

The assessee has rent from immivable property of Rs 660000 during the financial year 2012-13. It has paid servive tax during the year. Now being small service provider it wants to avail the exemption and to surrender the registration . As the return form   for Half year is still not available , what procedure for surrender to be followed. 

[YAGAY andSUN]

Surrender it through ACES and submit the hard copy to the Range Superintendent with an undertaking that in the event of any demand of service tax, interest or penalty you will pay it off.

[CASeetharaman KC]

I have gone through this ordeal of surrendering registration in the case of one of my clients and the documents which you need to submit are as follows:

1 Copies of all ST3 Returns since your registration along with the copy of payment challans

2. Original copy of the Registration Certificate

3. Undertaking as mentioned by Learned Pradeep Kahtriji

4. They asked for balance sheets and Income tax return copies also in the first place which after some deliberations they dropped.

5. Again when you do the surrender process through the system in ACES please be careful to take a print out of the Surrender form as this form does not get stored in the system and cannot be retreived. I faced this problem and had to get copy from the Department

AI Summary

Surrender of service tax registration through ACES requires a printed surrender form and an undertaking accepting future liability. Surrender of service tax registration by a small provider must be initiated through the ACES portal and accompanied by a hard copy submission to the Range Superintendent including an undertaking to pay any tax, interest, or penalty. Supporting documents ordinarily include ST 3 returns with payment challans, the original registration certificate, and the undertaking; officers may also request balance sheets and income tax returns. Practitioners must print the ACES surrender form because the system does not store a retrievable copy.