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2010 (9) TMI 1054 - HC - Central ExciseService Tax registration under Rule-3 of Service Tax Rules, 1994 read with Section 69 of Service Tax Act, 1994 not obtained - Form ST-3B along with TR-6 in triplicate not filed - Held that: - the assessee could not be faulted with for not having filed a return after getting himself registered more particularly, when one considers the language employed in the Proviso below sub-Section (1) of Section 68 and the provisions of Section 71A of the Finance Act, 1994, it is not possible to state that the language of the Statute is not clear that any default can be fastened on the respondent-assessee. The Court, therefore took the view that in absence of any infirmity in the impugned order of the Tribunal, the impugned order of Tribunal does not merit interference - appeal dismissed - decided against Revenue.
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