Migration from Delhi to Kolkata for Engineering Consultancy Service Provider

[santanu mazumder]

I have been providing Engineering Consultancy Service in Delhi.

I have changed my place of residence from Delhi to Kolkata.

I want to provide Engineering Consultancy Service in Kolkata.

Is there any provision to request for migration or, I have to cancel registration in Delhi and apply for a fresh one in Kolkata?

AI Summary

Registration portability for service tax: current rules require surrender and fresh registration when relocating between jurisdictions.
Relocation does not allow automatic transfer of service tax registration; the assessee must intimate the jurisdictional officer within thirty days and surrender the existing registration certificate, and because registration numbers are jurisdictionally assigned and PAN-linked, a fresh registration at the new location is ordinarily required.