Service Tax-Registration

FROM   Service tax assessee

To,

The Superintendent of Central Excise, Range.

 Service Tax Division-,

………

Dear Sir,

Service tax registration no………… Surrender of registration certificate for cancellation of registration under Rule 4 (7) of the Service Tax Rules, 1994.

The above certificate of registration was granted to us in relation to service of ................ covered by Section ...........................

We hereby surrender our registration certificate for cancellation since the I have not carried on business since ....................................................... Original registration certificate is enclosed as required under Rule 4(7) of the said Rules.

The rule reads as follows;

(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.

We have paid service tax up to the month of … 20..... and there is no tax payable after declaration of the levy as invalid.

Therefore, we request you to kindly cancel our registration as required under sub rule (8) of Rule 4 of the Service Tax Rules 1994.

In view of the above we have been advised that we have ceased to provide any taxable service and  we cannot continue to hold registration certificate and  there is no need to pay further tax. Kindly confirm the same.

In case there is any prescribed form of application for cancellation of registration and refund of tax paid under mistake of law, kindly provide us the same and allow time to submit the same.

Thanking you,

Yours faithfully,

For……. (Service tax assessee.)