TaxTMI 
TaxTMI 
TaxTMI 
AFTER GRANT OF CENTRALIZED REGISTRATION, WITHIN HOW MANY DAYS WE NEED TO SURRENDER THE SERVICE TAX REGISTRATION OF BRANCHES.
SURRENDER OF SERVICE TAX REGISTRATION
SUMEDH AYARE
Guidance on Surrendering Service Tax Registration for Branches: Follow Rule 4(7) and File Nil Returns Promptly. (7) A query was raised regarding the timeframe for surrendering service tax registration for branches after obtaining centralized registration. One response cited Rule 4(7) of the Service Tax Rules, 1994, stating that registered assessees must surrender their registration certificate immediately upon ceasing to provide taxable services. Another response emphasized the need to surrender the registration certificate along with the original registration certificate immediately and to file Nil returns until the surrender is completed. (AI Summary)