Surrender of Registration

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CA RAMESH KUMAR AHUJA (Querist)
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06 June 2011 A company has closed its business operations and is in the process of surrnder of Service Tax Registration. Format of AFFIDAVIT to be submitted along with the Application of surrender is required.

CA Unnikrishnan Nair N

CA Unnikrishnan Nair N (Expert)
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06 June 2011 The Superintendent of Central Excise, ..........
Service Tax
...........
Dear Sir,
Subject: Surrender of Registration Certificate –Reg.
I , …………….. , declare that I do not require registration with the Service Tax gross value of service provided is below the exemption limit and therefore hereby surrender and deposit with you the original copy of the Registration Certificate No. ……… issued to me on ……….. in terms of the provisions of rule 4(7) of The Service Tax Rules ,1994.
I also declare that there is no government due pending against me and that there is no demand pending against us under Finance Act, 1994 and rule made thereunder pending as on the date of surrendering the Registration Certificate. Thanking You.
Yours Faithfully………

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CA RAMESH KUMAR AHUJA

CA RAMESH KUMAR AHUJA (Querist)
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06 June 2011 Thanks Mr. Nair. However, I am asking for the Format of Affidavit to be given along with this covering letter.

CA Unnikrishnan Nair N

CA Unnikrishnan Nair N (Expert)
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07 June 2011 Seeking affidavit is not authorised under statute. I have not come across any such case.

CA RAMESH KUMAR AHUJA

CA RAMESH KUMAR AHUJA (Querist)
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07 June 2011 Mr. Nair, I have also never come across. Even, the Rules do not say any thing in this regard. However, in Delhi the department is asking for an affidavit with a clause " We hereby undertake to pay and satisfy the demand whether existing or raised in future"

On these lines, they are asking for an affidavit.
Whether we are bound to give such an Affidavit specially in a case where Rules do not ask for the same.

CA Unnikrishnan Nair N

CA Unnikrishnan Nair N (Expert)
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07 June 2011 It makes no difference. Because, even without affidavit, the statute contains clear provisions for recovering non-paid or short-paid service tax . Hence, affidavit is not an additional weapon in their hands.

CA RAMESH KUMAR AHUJA

CA RAMESH KUMAR AHUJA (Querist)
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07 June 2011 Thanks a lot Mr. Nair

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