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2011 (10) TMI 261 - AT - Service TaxExport of Service - rebate claim rejected as no declaration under para 3.1 was filed and assessee did not obtain the service tax registration - Held - Where appellant provided Business Auxiliary Services only to their clients abroad and their output services were being exclusively exported, they were not required to pay any duty Thus not required to obtain any registration Further rule 5 of export Rules or Notification No. 12/2005 do not mandate any registration. Filing of declaration and claiming rebate - held that:- If the appellant every month were filing the required declaration, though after some delay, as in the case of CST Vs. Convergys India Pvt. Ltd. (2010 -TMI - 78078 - PUNJAB AND HARYANA HIGH COURT), the ratio of this judgement would be applicable and in that case, the delay would be condonable. If however the declaration under para 3.1 had not been filed at all or had been filed after the completion of export of service for which rebate had been claimed, and thereby depriving the sanctioning authority of the opportunity to verify the correctness of the declaration and satisfy himself that there is no possibility of evasion of duty by misuse of this facility, the requirement of para 3.1 & 3.2 cannot be said to have been satisfied and the rebate would not be admissible. - matter remanded to the original adjudicating authority for de novo adjudication of the matter.
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