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Paddy (---)     10 August 2015

Cancellation of service tax registration

A friend of mine had registered his proprietorship businees under Service Tax in 2001 in Bangalore. The business was closed in 2005 and he moved to another state and started working with a company as an employee. 

In 2005, he had sent a letter to the service tax authority in Bangalore regarding the closure of the business. However, the registration seems to be still active. Unfortunately, he is not able to trace the letter which was sent to the authority.

He now wants to start another proprietorship business. 

Please advise what process / rules he should follow to close earlier registration and will there be any fines imposed.

Thank you.


 2 Replies

ADVOCATE DIMPLE JINDAL (Advocate)     10 August 2015

it will be better to discuss the issue with service tax authorities or a local based taxation advisor with complete details of all documents.

Rama chary Rachakonda (Secunderabad/Highcourt practice watsapp no.9989324294 )     11 August 2015

 in case the applicant has taken Service Tax registration prior to 01.04.2010 and has not migrated to ACES system, it is not necessary for such assesses to migrate to ACES for surrendering their registration. They can apply for surrender of registration by a manual application, alongwith other documents as required, without filing the online surrender application. Instruction have been issued to liberally cancel the registration for assessee who had taken registration in the past when there was no threshold limit. Further, in those cases the intimation regarding the cancellation shall be sent by post.

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