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Whether service tax registration certificate is transferable? What are the consequences if business transferred to other party?
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....Dated:- 31-3-2015<br>06 - Registration No. It is specifically mentioned in rule 4(6) of Service Tax rules, 1994 that if a registered assessee transfers his business to another person, the transferee ....
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....he notification. The petitioner's case that they have only applied for a renewal of the earlier licence held by their transferors cannot be accepted for the rules make it clear that the licence is....