How to surrender Service Tax Registration Certificate

[Guest]

How to surrender Service Tax Registration Certificate.

Regards,

Laxman

 

[YAGAY andSUN]

You would have to return original certificate with an undertaking that if there is any liability arises then you would pay it off.

[Guest]

Thanks for reply.

There is any format or any form to submit or return original certificat..

[YAGAY andSUN]

Simple letter on your company's letter head will suffice.

[NEERAJ KUMAR, RANCHI]

You should go online through www.aces.gov.in and surrender the RC online get a print of this and submit to the range superintendent, there should be no liability pending to you of service tax or any case pending against you,

 

[YAGAY andSUN]

Dear Sir,

I do agree with 'Neeraj Sir' on this matter.  Further, the Service Tax Registration certificate (ST-2) should be surrendered to the respective

Central Excise / Service Tax authorities [Rule 4(7) of the STR, 1994].

Rule 4(7) of the STR,1994 :- Every registered assessee, who ceases to provide the taxable service for which he is registered, shal surrender his registration certificate immediately to the Supretendent of Central Excise.  On receipt of the certificate under sub-rule (7), the Superintendent of Central Excise shall ensure that the assessee has paid all taxes, dues, to the Central Government under the provisions of the Act, and the rules and the notifications issued thereunder, and thereupon cancel the registration certificate. [Inserted vide Notification No. 5/2006-ST, dt. 01-03-2006.]

Thanks and Best Regards,

Pradeep Khatri

 

[deepak gulati]

It is not as simple, they require Returns of last 3 year alongwith an affidavit regarding Input liabilty. Also it is never canceled by the department on line.

[NEERAJ KUMAR, RANCHI]

As far as Mr Gulati's view is concerned , We can discuss and give comment only on the provisions valid as per law and not about the whims of some officer. If any particular officer asks for some papers that doesnot become a law. As far as online surrender is concerned it is done online, try this, being hostile is not solution to every thing.

[YAGAY andSUN]

I do agree with the view of 'Neeraj Sir'. We are here to share our knowledge, viewpoints and opinions by using such a good platform. 

AI Summary

Service tax registration surrender requires returning the certificate and clearing tax liabilities before cancellation. Surrendering a Service Tax registration requires returning the registration certificate to the Superintendent, who must verify that the assessee has paid all taxes and complied with rules and notifications before cancelling the certificate. The certificate should be surrendered immediately on ceasing the taxable service; practical steps include submitting a letter or using the online portal and providing an undertaking on any residual liability, while administrative practice may involve production of recent returns or affidavits.