TaxTMI 
TaxTMI 
Procedure for Surrender and Cancellation of Service Tax Registration.
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....ion, following guidelines are issued detailing the procedure to be followed in this regard. 3. An application for surrender/cancellation of the service tax registration is to be made for following reasons:- a) Assessee's turnover is below the threshold limit. b) Change in the constitution of assessee, say from partnership to company or amalgamations. c) Death of proprietor. d) Assessee closing down the taxable service business. e) f) g) 4. Assessee has taken centralized registration and hence wants to surrender his other previous multiple registrations pertaining to various branches. Assessee has shifted its office from the jurisdiction of one Division/Commissionerate to another and instead of requesting for change in the location code and premises code of the assessee, a fresh registration has been taken for the new address. Therefore, a need arises for surrender of the old registration. Due to technical error in the system, the assessee has been issued multiple registrations for the same address. In that case, the additional registrations are required to be surrendered. Assessees who wish to su....
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....nds, details of court cases, details of audit conducted, etc. as per Annexure-II. In case of an assessee falling under category (c) of para 3 above, the death certificate of the proprietor needs to be enclosed along with the application form. 5.3 In case of change of constitution [category (b) of para 3] the necessary documents like Partnership deed or Articles of Association etc. showing change of constitution may be enclosed along with application for surrender. In case of merger or acquisition necessary documents such as Order passed by the Hon'ble High Court or Article of Association to that effect, may be enclosed alongwith the application of surrender. 5.4 In case of assessee taking centralized registration [category (e) of para 3], the copy of centralized registration certificate, showing the premises for which surrender application is being submitted, should also be enclosed along with the application for surrender. 5.5. For cases covered by category (g) of Para above, copy of registration certificate for which the applicant wants to continue with should also be submitted along with the application for surrender. After subm....
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....fficulty, Assistant Commissioner/Deputy Commissioner of the concerned Division may be approached for the resolution of grievance. 11. Surrender Application shall be accepted in person between 3.00 to 5.00 PM in the division. 12. All the trade Associations are requested to bring the contents of this Trade Plotice to the attention of their members, in particular and the trade in general. 2. L Encl: Annexure-I to III F. No. V/STII/Tech/05/2013 Mumbai, the Copy to: 19h Feb 2014 1168 (R. SEKAR) COMMISSIONER SERVICE TAX-II, MUMBAI 1. The Chief Commissioner, Central Excise, Mumbai Zone-I, 2. The Chief Commissioner, Central Excise, Mumbai Zone-II, 3. The Director General of Service Tax, Mumbai, 4. The Commissioner (Service Tax), CBEC, New Delhi, 5. The Commissioner, Service Tax-I, Mumbai, 6. The Addl. Commr. (Audit), Service Tax-II, 7. The Addl.Commr. (Anti- Evasion), Service Tax-II, 8. The Addl./Joint Commr. (Tech), Service Tax-II, 9. The Asst/ Dy. Commr., Service Tax, Mumbai, Div-IV, V, VI, The Asst/ Dy. Commr., P&V, Audit, Anti-Evasion, TAR, Adjudication, Legal, Tribunal & Review, Stats, ACES, RTI, Data ....
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....l heir undertake that if any service tax dues are found to be recoverable from us in future, I/We shall pay the dues to the department as and when demand is made by the department. 8. I/We hereby undertake if any Govt. dues are found to be recoverable from the registrant whose legal constitution has been changed and as we are the new owner of the erstwhile entity, I/We shall pay the dues as and when demanded by the department. 9. I/We further undertake that as we have taken centralized registration including for the premises mentioned above, we undertake that if any govt., dues are found to be recoverable from the registration mentioned above, we shall pay the service tax dues as and when demanded by the department. 10. We are enclosing print out of online application for surrender duly signed by us along with the copies of ST-3 returns and Profit and Loss account as mentioned above. 11. It is requested to accept application for cancellation of registration in terms of Rule 4(7) and 4(8) of Service Tax Rules, 1944 as we have complied with the provisions of the said Rules. In case any clarification is required, we may be contacte....