Service tax registration cancellation

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This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

27 November 2010 There is a partnership which is dissolved 3 years back. But still they have not cancelled the service tax Registration Number.
what is the procedure to cancel the registration number?
ALso the firm is yet to file the service tax returns (Nil return) before dissolution.
Is there any penalty provision which the firm has to pay?

Ram Avtar Singh

Ram Avtar Singh (Expert)

27 November 2010 Any registered assessee when ceases to provide the taxable service shall surrender the registration certificate immediately.

(Refer Rule 4 (7) of Service Tax Rules, 1994 )

But half yearly return field up to date required. and dues to be ensure by rang officer. that all duse has been paid and return has been filed timely.

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)

27 November 2010 Refer to Rule 4 of Service Tax Rules on the link below:

https://allindiantaxes.com/service_tax_rules.php

(7) Every registered asses see, who ceases to provide the taxable service for which he is registered, shall surrender his registration certificate immediately to the Superintendent of Central Excise.
(8) On receipt of the certificate under sub-rule (7), the Superintendent of Central Excise shall ensure that the assessee has paid all monies due to the Central Government under the provisions of the Act, and the rules and the notifications issued thereunder,and thereupon cancel the registration certificate.

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