Surrender of Excise Registration-Case Laws

[Srivatsan Krishnamachari]

Dear Learned Friends, Can I get reference of any decision of Tribunals/Courts with regard to issues in respect of surrender of registration and its acceptance by the Authorities concerned.

Thanks and With Regards,

K.S

[DR.MARIAPPAN GOVINDARAJAN]

To my best knowledge there is no case law in respect of surrendering of registration certificate since it is a simple procedure under Service tax Rules, 1994.

AI Summary

Surrender of excise registration treated as a simple statutory procedure under service tax rules; no reported tribunal decisions. Query sought tribunal or court references on surrender of excise registration; respondent stated there are no reported case laws and that surrender is a simple procedural matter under the Service Tax Rules, 1994.