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2013 (2) TMI 157 - HC - Service TaxApplication for registration not decided within the stipulated time – Assessee claims to have been carrying on business of business auxiliary - applied for registration but application was not decided within the stipulated time – Therefore, they claimed that in view of non-disposal of the application by fiction of law, they are deemed to have been registered under the heading business auxiliary – Department issued a registration under the category of clearing and forwarding agent for which never applied for – Held that: - The provision of law is clear that in the event there is no rejection within certain point of time, the registration is deemed to have been granted. In this case application was kept pending for some time and after expiry of the stipulated time the order was passed and unilaterally the registration was granted under the category of clearing and forwarding agent for which no application was made - Application was made for registration under the category of business auxiliary, and no application was made for clearing and forwarding agent. Therefore, either the application ought to have been allowed or ought to have been rejected on its own merit without making any third party’s case. Order set aside. Department was directed to treat the respondent-company’s registration as the provisional registration in the category of business auxiliary and, accordingly, all the statutory obligations shall be discharged by the company – In favour of assessee
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