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2010 (11) TMI 245 - AT - Service TaxRefund claim - Refund of service tax paid on input service used for providing output service, which is exported - The refund has been denied to them by the authorities below on the ground that they had taken registration on 30-11-2007, whereas their claim for refund is for the period prior to that date - Person liable for paying the service tax shall make an application to the concerned Superintendent of Service Tax for registration - The appellants have exported their entire output service, they were not required to pay the service tax and hence the law does not mandate them to take registration compulsorily. Held that: the appellants have exported their entire output service, they were not required to pay the service tax and hence the law does not mandate them to take registration compulsorily - The penalty for not taking registration is only Rs. 1,000/ - The appellants cannot be denied the refund of over Rs. 3.5 lakhs of tax paid on input service on the ground of not taking a registration earlier - Hence, the impugned orders passed by the authorities below are set aside and the matter is remanded to the original authority for considering the refund claim and sanctioning the same.
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