surrender of service tax

This query is : Resolved

RAJEEV (Querist)
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14 October 2009 dear sir/ madam

we are a goods transporter(partnership firm) by road and we have service tax reg. no. we want to
surrender it because we are not billing with service tax from 01/04/2009 because the service tax paid by consignee.(who received service)
so we want to know that what is the proceddure of surrender service tax reg.no.
and can we surrender it or not as per service tax rule

thanks

Rajeev

ANIL JANGID

ANIL JANGID (Expert)
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14 October 2009 In case your service is exempted from service tex.You can surender ,write a letter to your concern superintendent give the reason for surrender enclosed original registeration.

RAJEEV

RAJEEV (Querist)
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23 October 2009 t

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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26 July 2025 Hi Rajeev,

Here’s what you need to know about **surrendering Service Tax registration** for your goods transport partnership firm:

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### 1. **Can you surrender Service Tax registration?**

* Yes, you can surrender your Service Tax registration if you are no longer liable to pay service tax.
* Since you mentioned that from 01/04/2009, the service tax is paid by the consignee (receiver of service), under the **reverse charge mechanism** for goods transport service, **you may not be required to charge service tax yourself**.
* If you are not liable to pay service tax (no taxable service provided by you) and turnover is below exemption limits, surrender is possible.

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### 2. **Procedure for surrendering Service Tax registration**

* **File the final Service Tax return (ST-3)** before surrendering registration.
* Log in to the **Central Excise and Service Tax website (ACES portal)**.
* Go to **Service Tax registration section**.
* Submit a request for **surrender of registration** online.
* Mention the reason for surrender (e.g., no taxable service provided, reverse charge applicable, turnover below threshold, etc.).
* Once your application is accepted by the jurisdictional Assistant Commissioner, your registration will be marked **surrendered/inactive**.

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### 3. **Important points**

* Ensure **all dues and returns are filed** before surrender.
* You cannot surrender if there are **pending dues or returns**.
* Even after surrender, keep records for at least 5 years as required under law.
* If you again become liable to pay service tax, you must get re-registered.

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### 4. **Relevant rules**

* Rule 9 of the **Service Tax Rules, 1994** covers surrender of registration.
* Notification on reverse charge mechanism for goods transport service was introduced around 01/04/2009.

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**Summary:**
You can surrender your Service Tax registration online through the ACES portal after filing all pending returns and clearing dues, especially if your services are now covered under reverse charge (service recipient paying tax).

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If you want, I can help you with step-by-step instructions for filing the surrender request online. Would you like that?

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