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surrender service tax registration

Queries 1918 views 2 replies

priti

artist

49 Points Posted on 04 October 2009

We have 2 tenants in our commercial building. Both of them have stopped paying service tax after Delhi High Court granted stay to the recovery of service tax on renting of immovable property. One tenant has not paid rent since 4 months and we have sent him a lease termination notice. For 2 quarters we have paid service tax from our pocket.

Since we are not receiving rent from one tenant, we dont cross that 10 lacs limit. Meanwhile can we surrender service tax registration? What is the procedure? Thanks in advance.

Replies (2)

Gautam Joshi

Partner

361 Points Posted on 04 October 2009

Hi Priti,

When you ask for a surrender or cancellation of certificate, department will ask for the 3 years return plus whether you owe anything to department in terms of ST dues.

If it is paid then only appropriate authority is having right to surrender your certificate and not otherwise.

praveen

Accountant

43 Points Posted on 19 October 2009

Dear Sir,

I am a commission agent of seafood products. I have the service tax registration on 8/05/09 and i am collecting and remitting the service tax as of now, but as per the notification on 8-7-09 from the service tax the exporters not given the serfice tax. can i surrender the service tax registration?, pls advise me

Thanks and Regards

Praveen