Procedure for Surrender and Cancellation of Service Tax Registration.

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....is 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 surrender their registration certificates shall file their application on-line using the ACES module on www.aces.gov.in. On successful filing....

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.... 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 submission of the required documents as per above details the Superintendent concerned may require further information like reconciliation of the income shown in the Profit & Loss Account with the taxable income declared in ST-3 return. However, r....

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....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 Analysis and Research Cell, 10. The P. A. to the Commissioner, Service Tax-II, Mumbai, for record. 11. As per mailing list, 12. Notice Board, 13. Master File. To ANNEXURE-I APPLICATION FORM & UNDERTAKING FOR SURRRENDER OF SERVICE TAX REGISTRATION (TRADE NOTICE No. issued by Commissionerate) Superintendent of Service Tax, Group Division. Service Tax-II,....

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....d 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 contacted on e-mail address and Mobile No. of Shri for this purpose. Designation_ Encl: Name (Signature) (partner/proprietor/Director/Other (Specify) 1) Signed copy of printout of surrender application. 2) Copies of ST-3 returns for period 3) Copies of Profit & Loss account and Balance Sheet for the period_ 4) Any other documents - like Income Tax Return or 5) Copy of Death Certificate/Proprietorship Deed/Memorandum of Association /Service Tax Registration Certificate (i) Above format may be typed and printed for submis....