Surrender of service tax registration

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This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

21 October 2013 service provider is providing service of renting of immovable property. two property is on rent, of which one is rented at Rs.150000p.m. and the other is rented at Rs.5500p.m. 10lakhs exemption has already been availed and now he ceased to provide the first property on rent. So now he is getting nominal rent for the second property. So can he surrender his service tax registration????

CA Pallav Singhania

CA Pallav Singhania (Expert)
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21 October 2013 Yes you can surrender ST regitration...

For surrender of ST registration following documents you required
1. An Application for Surrender
2.Orignal ST-2
3. An affidavit claiming that firm has no due of any service tax, interest and penalty
4.Copies of Last Four years ST-3

OR it can be done Online..

Procedure for Surrendering Service tax Certificate

The user needs to log onto the system, through internet at https://www.aces.gov.in

He/ She chooses the Service Tax button from the panel appearing on the left of the webpage.

Log-in and if user is new-user than Click the button "New Users Click here to Register with ACES" in the Log-in screen that appears after clicking Service Tax button.

Click on REG

Click on Surrender.

Click on Registration No.

Fill up the last 3 column of ST-2 appearing there.

Click on Surrender ST-2.

On successful e filing take print out and sign and seal , enclose original ST-2 and file before Jurisdictional Superintendent under acknowledgement.