16 October 2013
my client has taken service tax registration no. in jan 2012 .,but not provide any service till today. he wants surrender service registration no. whats amount may pay for penalty. compounding of penalty available or not?can officer wave penalty?
16 October 2013
The provisions relating to Surrender or cancellation of ST-2 are given in Rule 4( 7 ) & 4( 8 ) of Service Tax Rules, 1994 . You only need to surrender the ST- 2 in original under a covering letter ( in duplicate, second copy for your records ) , with your jurisdictional superintendent . But ensure that you have paid all dues to the Service Tax Department to avoid unnecessary delays. On being satisfied that there are no dues , superintendent will cancel the registration. There is no penalty for non surrender of ST 2, but in case you do not surrender , you will have to file service tax returns , non filing of which may attract penalty.
16 October 2013
*Registration has to be surrendered online.
*Obtain "user id" and "pasword" from department by submitting an off line application.
* Log on ,with the user id and password, in www.aces.gov.in.
* Click on 'service tax'.
*Click on REG->Surrender.
*Fill up the last columnns.
*click on 'submit'.
*Once the surrender request is submitted by the Assessee, approval process passes through the Superintendent and then AC/DC upon submission of the hard copy along with the original ST-2.
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