The Service Tax Registration Certificate you can surrender in under the following rules of Service Rules such as Sub-rules (7) and (8) to Rule 4of the service tax rules, 1994 provides for the surrender of registration certificate. The person, who manages all the activities of Central Excise after ensuring that the assessee has paid all the Service Tax dues may cancel such registration certificate.
Here are the possible reasons for Surrender
- The overall turnover of the assessee is not crossing the limit.
- The accessee can close all the taxable service.
- Death of proprietor.
- The accessee has centralized registration and wants to surrender his other multiple registrations.
- The assessee can shift its office from one location to another, and requesting to change in the new location code. And, the new registration has been taken at the new address.
- Due to technical error in the system, the assessee has been issued multiple registrations for the same address. In that case, the additional registrations are required to be surrendered.
Steps to surrender
- For surrender, the user can file an online application by a login with the valid username and password into the website of www.aces.gov.in.
- Take a print of the application and sign the same.
- Along with the application, you need to attach the original ST-2 and last two year half yearly returns.
- Submit the application form at the jurisdictional range office.
Source: http://www.cainindia.org/news/2_2015/surrender_of_service_tax_registration_certificate.html
