Surrender

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

23 November 2013 I have a firm registered with service tax. But actually this firm has been closed near 2 years before. Since then I have not filed any service tax return. Now I want to surrender this registration no. So Please tell me if it is necessary to file service tax returns upto till date before surrendering. Or I can surrender without it. Or there is any provision under VCES scheme under which I can surrender it without any penalty.

Nikhil Kaushik

Nikhil Kaushik (Expert)
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24 November 2013 if there was no service tax liability, then no service tax return was required. You may go ahead with surrender of registration. In case service tax officer raises any query, you may make appropriate submission stating that service tax return was not required to be filed.

Refer: M/s Suchak Marketing Pvt Ltd Vs. Comm. of Service Tax, Kolkata [2013 (6) TMI 641]

No need to apply for VCES either.

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