31 March 2014
I have registered for service tax assese for advertising firm in Jan 2008 but never filed service tax return as turnover never exceed exemption limit.for last 3 years there is no business and no service rendered and i want to surrender my service tax registration as I want to cease all business.I would like to inform that i had never filed service tax for since registration.please guide me in surrendering my service tax registration and is there any fees for surrendering registration.
01 April 2014
As per rule 4(7) when you cease to provide any taxable services, you have to suuender the ST certificate to the Superintendent of Central Excise or any such new office created under the Commissionerate of ST of your area.Go to the Commissionerate office,divisional/cell concerned submit the application along with original ST regn certificate and obtain an acknowledgement,for your records.....mjk
04 April 2014
Thank you sir for your valuable suggestion.I would like to inform you that I have never filed a service tax since registration in 2008.As my turnover never exceed exception limit in other words i had never filed nil return of my service tax number and now when I want cease and close my firm do any charges or fees will be charged or any other charges for surrendering registration number.