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of <h1>Service Tax Registration Non-Transferable: Rule 4(6) Mandates New Certificate for Business Transfers.</h1> A service tax registration certificate is not transferable according to rule 4(6) of the Service Tax Rules, 1994. If a business is transferred to another party, the new owner must obtain a fresh registration certificate. The case of Agarwal Bros. established that licenses are personal to the original holder and cannot be transferred. Transferees are considered new licensees from the date specified in the relevant notification and cannot claim renewal of the previous license. The rules clearly state that the license is personal to the grantee and non-transferable.
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