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    <title>PROCEDURE FOR SURRENDER AND CANCELLATION OF SERVICE TAX REGISTRATION CERTIFICATE</title>
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    <description>Surrender of service tax registration requires submission to the Superintendent, who verifies payment of dues before cancelling registration. Grounds include falling below threshold, change in constitution, death, closure, centralization or jurisdictional shift. ACES-registered assessees file online, print, sign and submit indexed hard copies with ST-3 returns, financial statements or alternative evidence, and particulars of notices, demands, cases and audits. Non-filers below threshold may seek penalty waiver and must state non-filing. The Superintendent may seek reconciliations, will inform deficiencies, and will notify cancellation by e-mail or post; grievances may be escalated to Commissioners.</description>
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    <pubDate>Mon, 03 Mar 2014 09:16:20 +0530</pubDate>
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      <description>Surrender of service tax registration requires submission to the Superintendent, who verifies payment of dues before cancelling registration. Grounds include falling below threshold, change in constitution, death, closure, centralization or jurisdictional shift. ACES-registered assessees file online, print, sign and submit indexed hard copies with ST-3 returns, financial statements or alternative evidence, and particulars of notices, demands, cases and audits. Non-filers below threshold may seek penalty waiver and must state non-filing. The Superintendent may seek reconciliations, will inform deficiencies, and will notify cancellation by e-mail or post; grievances may be escalated to Commissioners.</description>
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