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    <title>SURRENDER OF SERVICE TAX REGISTRATION</title>
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    <description>Rule 4 mandates surrender of service tax registration when an assessee ceases taxable activity; the Superintendent must verify payment of all dues before cancelling registration. For ACES-migrated assessees surrender is initiated online with a printed, signed acknowledgement and hard copy submission to the jurisdictional Superintendent within the prescribed period, accompanied by ST-3 returns, financial statements or income tax returns, and particulars of notices, demands, audits and relevant corporate or death documents. The Superintendent may request reconciliations and will notify cancellation by e-mail; pre-ACES registrants may submit manual applications and receive postal intimation.</description>
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      <description>Rule 4 mandates surrender of service tax registration when an assessee ceases taxable activity; the Superintendent must verify payment of all dues before cancelling registration. For ACES-migrated assessees surrender is initiated online with a printed, signed acknowledgement and hard copy submission to the jurisdictional Superintendent within the prescribed period, accompanied by ST-3 returns, financial statements or income tax returns, and particulars of notices, demands, audits and relevant corporate or death documents. The Superintendent may request reconciliations and will notify cancellation by e-mail; pre-ACES registrants may submit manual applications and receive postal intimation.</description>
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