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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?

Dated:- 31-3-2015 - 06 - Registration Yes. Where a registered person ceases to provide taxable services for which he is registered, he immediately should surrender the registration certificate. All the registration certification shall be surrendered before the Superintendent of Central Excise. With effect from 1-03-2006, Rule 4(8) further provides that on receipt of the certificate of registration, the Superintendent of Central Excise shall ensure that the assessee has paid all his money due to .....

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tion of the service tax registration is applied for following reasons:- a) Assessee's turnover is below the threshold limit. b) Change in the constitution of assessee, say from partnership to company or amalgamations. c) Death of proprietor. d) Assessee closing down his taxable service business. e) Assessee has taken centralized registration and hence wants to surrender his other multiple registrations pertaining to the branches. f) Assessee has shifted its office from the jurisdiction of on .....

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3 are required to submit following documents: (i) Application Form & Undertaking for surrender of Service Tax Registration (Annexure-I) (ii) Copies of ST-3 returns filed with the department from the date of taking registration till the date of surrender but up to a maximum of last six returns only. In case the assessee has not filed ST-3 returns for the period mentioned above, then it is not necessary for him to file the fresh return for surrender purpose if his taxable turnover is below the .....

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