Service tax return not submitted
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
16 October 2013
my client has taken service tax registration no. in jan 2012 .,but not provide any service till today. he wants surrender service registration no. whats amount may pay for penalty. compounding of penalty available or not?can officer wave penalty?
please urgent.
please urgent.
16 October 2013
The
provisions relating to Surrender or cancellation
of ST-2 are given in Rule 4( 7 ) & 4( 8 ) of Service
Tax Rules, 1994 . You only need to surrender
the ST- 2 in original under a covering letter ( in
duplicate, second copy for your records ) , with
your jurisdictional superintendent . But ensure
that you have paid all dues to the Service Tax
Department to avoid unnecessary delays. On
being satisfied that there are no dues ,
superintendent will cancel the registration.
There is no penalty for non surrender of ST
2, but in case you do not surrender , you will
have to file service tax returns , non filing of
which may attract penalty.
provisions relating to Surrender or cancellation
of ST-2 are given in Rule 4( 7 ) & 4( 8 ) of Service
Tax Rules, 1994 . You only need to surrender
the ST- 2 in original under a covering letter ( in
duplicate, second copy for your records ) , with
your jurisdictional superintendent . But ensure
that you have paid all dues to the Service Tax
Department to avoid unnecessary delays. On
being satisfied that there are no dues ,
superintendent will cancel the registration.
There is no penalty for non surrender of ST
2, but in case you do not surrender , you will
have to file service tax returns , non filing of
which may attract penalty.
16 October 2013
*Registration has to be surrendered online.
*Obtain "user id" and "pasword" from department by submitting an off line application.
* Log on ,with the user id and password, in www.aces.gov.in.
* Click on 'service tax'.
*Click on REG->Surrender.
*Fill up the last columnns.
*click on 'submit'.
*Once the surrender request is submitted by the Assessee, approval process passes through the Superintendent and then AC/DC upon submission of the hard copy along with the original ST-2.
*Obtain "user id" and "pasword" from department by submitting an off line application.
* Log on ,with the user id and password, in www.aces.gov.in.
* Click on 'service tax'.
*Click on REG->Surrender.
*Fill up the last columnns.
*click on 'submit'.
*Once the surrender request is submitted by the Assessee, approval process passes through the Superintendent and then AC/DC upon submission of the hard copy along with the original ST-2.
Message likes :
1 times
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Accounting treatment of AMC alongwith the purchase of Laptop
- Condonation Request sec 119(2) b -Enhancement Limit of Leave Exemption prior to AY 2023
- Unable to File TDS Q2 Return – New TRACES Portal Error
- Transfer of Physical Stock Between Two Proprietorship Concerns
- Taxation of crypto futures in India Fy 2026- 2027
- EPF ECR NEW RULES Sep 17th 2026
- Issuing of delivery challan by seller of goods
- Not ordinarily resident having partnership income in India and salary in USA is any form to filed be
- GST Treatment of Purchases with GST Paid where Outward Supplies of Manufactured CattleFeed Exempt
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
