Payment of service tax after cancellation of Service tax No.

Rule 4(7) of the Service tax rules, 1994 states that every assessee should surrender his certificate once he ceases to provide taxable services. 

Rule 4(8) states that the Superintendent of Central Excise should ensure that all dues to the Central Government are paid before surrendering of the certificate.

In your specific case Rule 4(8) seem to have been violated.  I would advise that you make a letter to the Superintendent of Central Excise stating the reasons for non payment and subsequent collections and then pay the relevant service tax.

Regards

S Saravanan

https://ssaravanan-vvu.blogspot.com/

Thanks to S Sarvanan and further it is right, but after submitting this letter should assessee require to apply for allotment of service tax No. (because his No. already cancelled)? 

There is no provision in law to reopen the cancelled registration.  This is quite a typical case and has to be decided by the commissioner of Central Excise based on your letter submitted.

Regards

S Saravanan

AGREED WITH SARAVARAN.

REGARDS,

MANOJ

For making payment of S.T, PAN based assessee code no. is necessary. Hence you have to take new regn.No. exclusively for payment of S.T. colleted.