Nagari Sultanpur U.P.Delhi
15155 Points
Joined March 2007
Logon aces.gov.in and surrender ST2 and take printout for surreder and submit to Suprintendent write a covering letter for surrender.
Service Tax Registration certificate (ST-2) should be surrendered to the respective
Central Excise / Service Tax authorities [Rule 4(7) of the STR, 1994].
Rule 4(7) of the STR,1994 :- Every registered assessee, who ceases to provide the taxable service for which he is registered, shall surrender his registration certificate immediately to the Supretendent of Central Excise. On receipt of the certificate under sub-rule (7), the Superintendent of Central Excise shall ensure that the assessee has paid all taxes, dues, to the Central Government under the provisions of the Act, and the rules and the notifications issued thereunder, and thereupon cancel the registration certificate. [Inserted vide Notification No. 5/2006-ST, dt. 01-03-2006.]