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2014 (5) TMI 840 - AT - Service TaxDenial of refund claim - Service received prior to date of registration - export of services - Held that:- Rule 4 of Service tax Rules prescribing registration does not apply to person subject to service tax levy but applies to ‘person liable for paying the service tax’. Appellant was not liable to pay tax and did not take registration. The Department has not been insisting on taking of registration by units, like the appellant, exporting their services fully. So prima facie it appears that units fully exporting their services do not have to take service tax registration. In the case of the appellant a need to take registration arose only when the appellant decided to claim refund. The Hon. Karnataka High Court and the Tribunal has already given two final orders, to the effect that refund under Rule 5 of CENVAT Credit Rules cannot be denied for input services received prior to the date of registration. We note that the department has not raised any matter challenging the receipt of the service, tax payment on such service and export of output services rendered using such input service. So at this stay stage, we do not find any reason to depart from these decisions and deny the benefit of refund of incidence of tax on export activity - Stay denied.
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