Phone: 24323017

Fax: 24323046

Email: chennaiservicetax@dataone.in

Website:

http://centralexcisechennai.gov.in

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

OFFICE OF THE COMMISSIONER OF SERVICE TAX

6th Floor, MHU COMPLEX, 692, ANNA SALAI, NANDANAM, CHENNAI 600035

 

Trade Notice No. 9/2007 ST                                             Dated:27.03.2007

 

 

SUB: Surrender of  registration certificate by Small Service Providers

           - Regarding.                           

  

*****

                         

 

                        W.e.f. 01.04.2007, taxable services of aggregate value not exceeding Rs.8 lakhs in a financial year is exempted if the aggregate value of taxable service rendered does not exceed Rs.8 lakhs in the previous financial year and subject to other conditions specified in Notification No.6/2005 dated 1.3.205.  The value limit for exemption from taking registration has also been increased from Rs.3 lakhs to Rs.7 lakhs w.e.f. 01.04.2007.

 

Accordingly it is informed that all service providers who are not required to pay service tax in terms of the above mentioned notification and who   opt for exemption from 1.4.2007 can surrender their Service Tax Registration Certificate to the Superintendent in charge of Facilitation Counter functioning in the Ground Floor of MHU Complex at the above address  after filing all Half-yearly ST-3 Returns upto the period ending 31.03.2007 and after paying all Service tax dues.

 

The format of the application for surrender of registration certificate is enclosed.

 

( Issued from file  C.No. IV/16/117/2006-STC )

 

 

 

                                                                                                                                        Sd/-

 

( P.K.JAIN )

  COMMISSIONER

 

To

1. As per mailing list. (Both Trade and Department.)

2. Members of the R.A.C.

3. Copy to : Superintendent, Computer Section for publishing in the Departmental WEB-Site

 

Copy to Trade Notice File No.IV/16/01/2007 STC

 

 

 

 

 

 

APPLICATION  FOR SURRENDERING SERVICE TAX REGISTRATION CERTIFICATE

 

From

 

 

 

To

The Superintendent of  Service Tax

Facilitation Counter

Service Tax Commissionerate

692,  Anna Salai,  Nandanam,

Chennai – 600 035.

 

Sir,

 

                        Sub:- Service Tax – Surrender of Registration Certificate – Reg.

 

* * * * *

                        I am / We are surrendering the Registration Certificate No……………..  issued for payment of Service Tax under ……………… ( Please specify the category / categories of Services)  for the reason mentioned below.

 

Reasons for Surrender

 

  1. Value of  My / Our taxable service is less than 7 Lakhs.
  2. I /  We have closed my / our Operation
  3. I / We have merged my / our Unit with another Unit / entity.
  4. Any other reason ( Please specify )

 

We declare that we have discharged the tax liability and have filed the Service Tax Return in Form ST 3 for the period upto the date of surrender.  Details of the returns filed are  furnished below.  Copies of the acknowledgements of filing the returns are enclosed.

 

Sl.No

 

ST 3 Return For the Half-Year

 

Date of Filing

1.

1.04.2004 to 30.09.2004

 

2.

1.10.2004 to 31.03.2005

 

3

1.04.2005 to 30.09.2005

 

4.

1.10.2005 to 31.03.2006

 

5.

1.04.2006 to 30.09.2006

 

6.

1.10.2006 to 31.03.2007

 

 

 

                                                                   Yours faithfully,

 

 

 

PLACE:                                                              Signature of the Authorised Signatory

DATE :