Service Tax - Exit - Cancellation more difficult than Registration

Ref: TIOL-DDT 2464 dated 28-10-2014 regarding cancellation of Service Tax Registration. There is no logic in seeking copies of last six ST-3 returns. The condition to this effect in Para 2 of the Trade Notice should be relaxed because if the returns have been filed, the same must be available in the ACES. There is no justification for seeking the Details of Show Cause Notice pending adjudication, details of confirmed demands, details of court cases, details of audit conducted in the case of active Service Tax assessees. It is also illogical to fix only 2 working hours from 03.00 p.m. to 05.00 p.m. for receipt of surrender application in person when a Cell has been specifically created for receipt and processing of surrender applications. The applications should be accepted through e-mail/speed post. In fact, the most critical area is relating to cancellation of Registration in those cases where Assessee's turnover is below the threshold limit which has not been given due attention. A Trade Notice should be issued outlining the procedure for surrender of registration in case of stop-filers and non-filers covered under this category.
**Pankaj Jaroli

pankaj jaroli 29/10/2014