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SURRENDER AND CANCELLATION OF REGISTRATION CERTIFICATE

Service Tax - By: - Dr. Sanjiv Agarwal - Dated:- 6-7-2016 - Surrender of Certificate Every person, who ceases to provide taxable services shall surrender his certificate of registration immediately to Superintendent of Central Excise. Temporary suspension of business or getting no business for the time being will not require surrendering of registration. No penalty had been prescribed for not surrendering the registration certificate on ceasing to provide taxable service. Where a registered asse .....

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xcise having Jurisdiction over the assessee. It shall be the duty of the Superintendent of Central Excise to ensure that assessee who has surrendered his registration certificate for cancellation has paid all monies due to the Central Government under Chapter V of Finance Act, 1994 and rules or notifications issued thereunder, and then only cancel the registration. Registration granted to a service provider is valid unless the same is surrendered or cancelled. However, existing registration cert .....

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rintendent of Central Excise shall ensure that the assessee has paid all monies due to the Central Government under the provisions of the Act, and the rules and the notifications issued there under, and thereupon cancel the registration certificate. The service tax assessees can surrender the registration certificate in any of the following circumstances- Death of proprietor Ceases to provide the taxable service Change in the constitution of business Turnover is below the threshold limit Shiftin .....

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taken centralized registration and hence wants to surrender his other multiple registrations pertaining to the branches. Assessee has shifted its office from the jurisdiction of one Division/Commissionerate to another and instead of requesting for change in the location code and premises code of the assessee, a fresh registration has been taken at the new address. Therefore a need arises for Surrender of the old registration. Due to technical error in the system, the assessee has been issued mul .....

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perintendent(s) of Centralized Surrender Cell in the concerned Division office. For, surrender application submitted by an assessee who had obtained registration prior to 01.04.2010 and not migrated to ACES, requirement of online filing of application has been done away with and procedure given below may be referred. All the assessees falling under category (a) to (g) above are required to submit following documents: Application Form & Undertaking for surrender of Service Tax Registration. C .....

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early mentioned in the undertaking. Copies of Profit & Loss Account and Balance Sheet from the date of taking registration to the date of surrender but for a maximum of last 3 financial years only. However, if Balance Sheet or Profit & Loss Statement has not been prepared, the applicant may submit copies of Income Tax Return for the said period. If said return has also not been filed, then applicant should provide some evidence like Bank Statement to satisfy the office about correctness .....

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tution may be enclosed along with application for surrender. In case of merger or acquisition, necessary documents such as order passed by the High Court or Article of Association to that effect, may be enclosed along with application of surrender. In case of assessee taking centralized registration [category (e)], the copy of centralized registration certificate, showing the premises for which surrender application is being submitted, should also be enclosed along with the application for surre .....

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ary in case of assessee with centralized registration or in case of shifting of office from one jurisdiction to other jurisdiction or in case of technical error resulting in multiple registration or in case of turnover as per income statement / profit & loss account being below exemption limit. The assessee should submit the required documents with proper indexing of all enclosures. As far as possible, all these documents will be verified by the Superintendent or Inspector at the time of the .....

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e to ACES for surrender of their registration. Therefore, they can apply for surrender by a manual application,, alongwith other documents as required without filing online surrender application. Instruction have been issued to liberally cancel the registration for assessee who had taken registration in the past when there was no threshold limit. Further, in those cases, the intimation for cancellation may be sent by post. The assessee who have misplaced the User-ID & Password for transactin .....

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tention not to pay service tax, it was held that surrender of registration should be taken as made on the belief of non requirement of such registration. The onus is on the revenue to find out cause of surrendering registration. If action is not taken at the time of surrender of registration certificate, the same can not be questioned subsequently. In Amalner Cooperative Bank Ltd. v. CCE 2012 (5) TMI 422 - CESTAT, MUMBAI , it was held that interpretation of surrender as revealing deliberate inte .....

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