Service tax- cancellation of registration- procedure

1514 views 4 replies

Dear all,

 

The organisation I am working as internal auditor is Dealer of Motor Cycles. It also does the SERVICING of MOTOR VEHICLES. The aggregate value of the said services are below Rs 4,00,000/- per annum for last 3 years. I suggested that there is no need to pay Service tax and also I suggest to cancel the registration by surrendering the Registration certificate to Superintendent. Am I Correct? If so, is there any procedure for communication to Suptd in written? Will any one of you please provide me, if possible the model of such written communication, causes to specify in it etc.,? 

 

Thank You

Replies (4)

 

You can't take befefit of Service tax from surrender of Service Tax Number

Surrender can be possible when assessee close the business or other condition especified under ST taxomany 

Yes, Sir , your advice is absolutely correct...and Logical as well...

Procedure:

1.Conditions:

      1.1 All the collected service tax is duly paid with interest or penalty if any!

              Or else your client is not affected by any other conditions.

2. Apply in writing to Supt./AC/DC specifying the below given matters:

                2.1 All dues are paid off

                2.2 Reason of surrender

3. You will need to submit your original certificate (please confirm) along with the proof of last payment of service tax.

 

Plus any other procedures as is required by the department!!!

 

Kumar mukesh sir, what will be remedy for that?the registration itself was not reqd bt accountant did it in anxiety.do v hav 2 pay tax on any amt of aggregat servics or is ther any limit dat v hv 2 pay tax only on xceedng dat? cn v opt for Smal Service Provider option?

Registration Under Service Tax required to be complusary when any person providing Taxable Service, Exceeds Rs. 9,00,000/- during the year. However there is voluntary option is also available & its seems Accountant of your Company was optaded for Voluntary option.

Now If you wan't to surrender ST number its not possible. Untill unless Business of Assessee is transferred/ Sold Out/liquidate (in case of comapny) i.e. its possible in case where assessee cease to carry his busines/profession 

Please note that as experience your Application will be entertained by Supp. of ST on this ground     

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