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

Dated:- 31-3-2015 - 06 - Registration No. It is specifically mentioned in rule 4(6) of Service Tax rules, 1994 that if a registered assessee transfers his business to another person, the transferee will get a fresh certificate of registration. In the case of Agarwal Bros. [1972 (3) TMI 30 - HIGH COURT OF MADRAS] it was held that, licence issued under the rules is personal to the licensee and therefore, the petitioners who are transferees of the factory from the former licensee can only be treate .....

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