28 August 2012
CANCELLATION/SURRENDER OF REGISTRATION CERTIFICATE Every registered assessee, who ceases to provide the taxable service for which he is registered, shall surrender his registration certificate immediately with concerned Superintendent of Central Excise. There is no prescribed form for surrender of registration certificate. Trade Notice No. 3/2007 Dt. 30th March, 2007 issued by the Commissioner of Service Tax, Mumbai, prescribes that following documents to be submitted for surrender of registration certificate. 1. Undertaking in the format given (refer Annexure I) 2. Original registration certificate. As assessee is not required to submit last filed ST 3 return and Balance sheet, profit & Loss account etc. but jurisdictional superintendent is insisting on the said documents.
After receiving the aforesaid documents and after ensuring that assessee has paid all monies due to government,concerned Superintendent of Central Excise shall cancel the registration. Practically department is not issuing any order or letter that certificate is cancelled.