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    <title>Surrender of service tax registration certificate for commercial rent. - Draft letter to surrender certificate of registration:</title>
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    <description>Following the Delhi High Court&#039;s finding that the impugned notification levying service tax on commercial renting was ultra vires, providers registered solely for renting commercial immovable property have ceased to render a taxable service under that category and must surrender their registration certificate to the Superintendent of Central Excise; providers with registrations covering other services may amend or notify retained services, or apply for cancellation if exclusion of rent reduces turnover below the registration threshold, and taxpayers may seek refunds for tax paid under a mistake of law while coordinating relief for tenants who did not claim credit.</description>
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    <pubDate>Sat, 23 May 2009 00:00:00 +0530</pubDate>
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      <description>Following the Delhi High Court&#039;s finding that the impugned notification levying service tax on commercial renting was ultra vires, providers registered solely for renting commercial immovable property have ceased to render a taxable service under that category and must surrender their registration certificate to the Superintendent of Central Excise; providers with registrations covering other services may amend or notify retained services, or apply for cancellation if exclusion of rent reduces turnover below the registration threshold, and taxpayers may seek refunds for tax paid under a mistake of law while coordinating relief for tenants who did not claim credit.</description>
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      <pubDate>Sat, 23 May 2009 00:00:00 +0530</pubDate>
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