anoop (chartered accountants) (38 Points)
23 September 2009Hi there....
A parnership firm got his pan base service tax no. in april 2009. Now firm going to dissolved in september 25th. There are only two partner in the firm and firm doing bussiness of transportation and be continue with same name as proprietorship firm . so what is the process for surrending the old service tax no ( parnership firm pan Base )and want to take new service tax no. (prop. pan base ) along with paper to be submitted .
Jeevesh Mehta
(Advocate- Corporate Commercial & Indirect Tax Advisory)
(861 Points)
Replied 24 September 2009
HI,
The service tax registration number can be surrendered by a intimation letter to the department addressing the Assistnat Commiioner of your range stating that you have stopped your operations of business since ______... with the documentry proofs like dessolution deed of the firm. Also an undertaking that you will not run the business post surrender,
The new registration can be obtained by filing up ST 1 Form along with the PAN number of sole propritor and address proof of the place of business. The certificate shall be delivered within 15 - 20 working days by the department based on your PAN Number.
Regards
CAclubindia
