Business Tax Services
December 5th, 2007
Question: What is the procedure to cancel the service tax number for business auxillary services?
please tell procedure for cancellation of service tax number especially for business auxilliary catagory
Answer: Refer to Rule 4 of Service Tax Rules on the link below:
http://allindiantaxes.com/service_tax_rules.php
(7) Every registered assessee, who ceases to provide the taxable service for which he is registered, shall surrender his registration certificate immediately to the Superintendent of Central Excise.
(8) On receipt of the certificate under sub-rule (7), the Superintendent of Central Excise shall ensure that the assessee has paid all monies due to the Central Government under the provisions of the Act, and the rules and the notifications issued thereunder,and thereupon cancel the registration certificate
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