Ques. we have surrendered service tax registration certificate in original two years back as per departmental formalities and obtained required acknowledgements as that business was closed. now since pan remains same and we go in for new registartion, system not accepting the registraion. when we verify from admn it was learnt that old number still active and department not cancelled the same. please advise as we want new registration within the stipulated period as there is no fault from the assessee side
Answer It appears that your registration has not been surrendered with the department yet. You may hence start using your old registration number for your current works. You may revive the registration on the ACES by following the procedure for “Existing Assessees” as given in eFiling Procedure on our website. You will have to file “Nil” returns for the intervening period as per the proviso of Rule 7c. As you have the acknowledgement of your surrender request and you have not received any communication from the department regarding non approval of your surrender request, no penalty should be levied on you for the late filing of returns.
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