Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2012 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (6) TMI 143 - AT - Service TaxEntitlement for refund of service tax prior to registration with the service tax department - Held that:- High Court held in case of of mPortal India Wireless Solutions (P) Ltd. Vs. CST (2011 (9) TMI 450 (HC)) that in the absence of a statutory provision which prescribed that registration is mandatory and that if such a registration is not made the assessee is not entitled to the benefit of refund, authorities committed a serious error in rejecting the claim for refund on the ground which is not existence in law. By following the Karnataka judgement, Revenue s appeal is rejected.
|