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Rule 4 - Registration - Service Tax Rules, 1994

  1. What are the consequences if registration is not granted with in 7 days of the application? Is there any difference if application has been made for Centralised registration?

  2. Is it mandatory to surrender/ cancel the registration certificate after ceasing to provide taxable service? Is there any specific format for surrender of registration certificate?

  3. Whether service tax registration certificate is transferable? What are the consequences if business transferred to other party?





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