Service tax registration non-transferability requires transferee to obtain immediate fresh registration certificate upon business transfer. Service tax registration certificates are not transferable under rule 4(6) of the Service Tax Rules, 1994; upon transfer of business the transferee must ... Summary
Service tax registration non-transferability requires transferee to obtain immediate fresh registration certificate upon business transfer.
Service tax registration certificates are not transferable under rule 4(6) of the Service Tax Rules, 1994; upon transfer of business the transferee must obtain a fresh certificate and is to be treated as a new registrant rather than a continuation or renewal of the transferor's registration.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
