17 December 2011
is there any online procedure for surrender of registration certificate? if assesse wants to continue his registration by filling nil return is there any harm in it? once the certificate is surrender can we get the same registration number if we go for Re -registration?
18 December 2011
As per rule 4(7) of the service tax Rules,1994, surrendering is mandatory. For the online procedure, please see my reply in https://www.caclubindia.com/experts/service-tax-registration-surrender-693740.asp