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2013 (7) TMI 71 - AT - Service TaxFacility of centralized registration – The revenue contented that the respondent's request for centralized registration was rejected and is not an appealable order – Held that:- The impugned order determines the right of the party or is likely to affect its rights,communication thereof cannot be said to be a communication simplicitor” and appeal against such communication should be maintainable as the same has been decided in BHAGWATI GASES LTD. V. COMMISSIONER OF C. EX., JAIPUR-I (2008 (1) TMI 712 - CESTAT, NEW DELHI). Eligibility for registration – The revenue contented that as per rule 4(2) of the Service Tax Rules, 1994, only service providers are eligible for centralized registration subject to certain conditions and not service recipients – Held that:- The argument is meaningless and defeats the objective of registration - The purpose of registration in indirect tax laws is to identify the tax payer – here the tax payer or the person liable to pay tax is the receiver of the service – contention of revenue cannot be accepted otherwise there will be no benefit of centralized registration – Decided against the revenue.
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