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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 .....

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d as new licensees after the relevant date that is 13-6-1962, mentioned in the second proviso to the notification. The petitioner's case that they have only applied for a renewal of the earlier licence held by their transferors cannot be accepted .....

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