Sandeep Ahuja & Co.

Established in the year 1986, we are a leading chartered accountancy firm based in Delhi & NCR rendering comprehensive professional services which include statutory audit, internal audit, direct tax, transfer pricing, GST, bank audit, propriety audit, cost accounting, internal financial controls and risk advisory.

Thursday, April 30, 2015

PROCEDURE FOR ONLINE SURRENDER AND CANCELLATION OF SERVICE TAX NUMBER

Guidelines were issued by the department for surrender and cancellation of service tax registration number vide Trade Notice No.40 Dated 17/02/2014 and later on the facility of on line surrender of Service Tax number is also provided on ACES.GOV.IN under REG option after logging in with User ID and Password of the registered Service Tax Assessee later on written as STA in this article.

Such cancellation/surrender may be because of the any of the following reasons:-
a)      STA’s turnover falls below the threshold limit
b)      Change in constitution of the STA like- Individual to partnership
c)       Death of the proprietor
d)      STA closing down the taxable service business.
e)      STA has taken centralized number, so surrendering the multiple number taken separately for all branches.
f)       STA has shifted and taken a new number in new jurisdiction instead of transferring the Service Tax number.
 STA/ Assessee can surrender the registration number online using www.aces.gov.in . After log in with User ID and Password under the option REG as soon as STA goes to surrender of Service Tax number and selects the service tax number already prefilled for surrender the form for surrendering service tax registration ie. ST-2  is displayed  and the STA has to furnish only the reason for surrender or cancellation of service tax registration and submit online.
After submitting ST-2, a printout of ST-2 along with a covering letter as well as Original ST-2 received earlier is to be submitted with Superintendent. Superintendent may check the books of the assessee to ascertain that there are no dues pending from the assessee and all service tax due have been paid. Once both the superintendent and the AC/DC approve the cancellation of service tax registration a auto generated mail is sent to the assessee and after that the assessee cannot login to the account on www.aces.gov.in
Contributed by Pooja Aggarwal

16 comments:

  1. Our Partnership firm was allotted service tax in 2007 based on OLD PAN (out of multiple PAN) which pan we have already surrendered. Hence PAN no. which is part of service tax number was wrong. And with Further with reference to order no. 1/2015 service tax dated 28/02/2015 which says that all registrant not having PAN based registration shall file amendment and obtain based registration.
    We further email our issue to ACES help desk, however they advised us to get new registration based on valid pan. Following instructions we first applied for new service tax no. based on valid PAN and we have been also allotted Fresh ST. no. based on Valid PAN, we have received ST-2 by email. As we have already received new ST -2, we applied for surrender of OLD ST-2 but at time of submission of document for surrender to range, Officer put remark on Ack letter to refer to TRADER Note 40/2013 dt-17-02-2014.

    However we are clueless as to which option is to be selected for reason for surrender. In online surrender Application we have mention below reason "NEW SERVICE TAX REGISTRATION BASED ON VALID PAN NUMBER IS TAKEN, HENCE
    OLD ST-2 SERVICE TAX REGISTRATION NO. AAAFA4364AST001 IS SURRENDERED.".

    FURTHER PLEASE NOTE THAT OUR LATEST 2 ST-3 RETURN WERE FILED BEFORE DUE DATE, BUT OUR EARLIER RETURN WERE FILED LATE. THOUGH WE FILED EARLIER RETURN LATE, we had paid interest for late payment of service tax in Challan,

    WE REQUIRE YOUR EXPERT OPINION AS
    1) WHICH OPTION IS TO BE SELECT FROM SR NO. "a TO g"
    2) WHETHER WE WILL BE LIABLE TO PAY PENALTY FOR LATE FILING ST-3 RETURN

    AWAITING YOUR VALUBLE ADVICE.

    ReplyDelete
  2. Very nice and helpful article. You can also check http://vakilsearch.com/service-tax-registration for information regarding service tax registration.

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  3. This comment has been removed by the author.

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  4. Service Tax is a form of indirect tax imposed on specified services called “taxable services”. Service tax cannot be levied on any service which is not included in the list of taxable services. For more information about service tax registration, click here . Hope this would be useful.

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  5. This comment has been removed by the author.

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  6. THANK U for such a helpful article. It was very informative. I got my service tax registration with the help of LegalRaasta. They offer quick and affordable services. I'm sharing their link, this will help you find out more about service Tax.
    Link- https://www.legalraasta.com/service-tax-registration/

    ReplyDelete
  7. I have applied online for surrender in april first week 2016 and given in hard copy also to service tax deppt at rajinder palace delhi on 19 april 2016 but still my service tax no is not surrendered and i am able to login into it. what to do?

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    Replies
    1. Dear Mr Singh, I had applied for such surrender of st2, as u did, in December 2015, but it is still not surrendered. I visited the service tax office of our area also (in ambala) and they said everything is fine and we'll close it. but till date the surrender has not been completed. I dont know what is wrong with these govt officials.

      Delete
    2. Dear Mr Singh, I had applied for such surrender of st2, as u did, in December 2015, but it is still not surrendered. I visited the service tax office of our area also (in ambala) and they said everything is fine and we'll close it. but till date the surrender has not been completed. I dont know what is wrong with these govt officials.

      Delete
    3. Could you please tell
      Me
      Where is the office
      Of service tax department in Rajinder nagar
      Or Delhi, i want to surrender my service tax numeber

      Delete
  8. Nice Article Please check this link also for service tax
    blog.consultlane.com

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  9. This comment has been removed by the author.

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  10. This comment has been removed by the author.

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  11. I did not
    File a service tax return from
    Last 3 years as i have no bussiness and i have no transaction also in my
    Accounts its propertier firm. I want to cancel it but my account said you can not cancel
    It till you file a return of 3 years and asking money for it as i don't have bussiness and
    No transaction in my account from last year why i need to file return.. Can i directly go office to service tax office to cancel it as i don't have user id and
    Password
    Of my service tax number also. Please guide
    Me

    ReplyDelete
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    ReplyDelete