Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (7) TMI 1127 - AT - Service TaxRefund of unutilized cenvat credit - export of services without taking registration - Rule 5 of Cenvat Credit rules 2004 read with Notfn No.5/2006-CE (NT) dt. 14.3.2006 - Held that:- The contention of the respondent is that under Section 69 of the Finance Act, 1994 read with Rule 4 of Service Tax Rules, 1994, registration under service tax legislation is required only for service providers who are liable to pay service tax and the respondent herein is predominantly engaged in the provision of export of service and therefore they are not liable to pay service tax and consequently not required to register with the department. - Following the decision in the case of mPortal India Wireless Solutions Pvt. Ltd. [2011 (9) TMI 450 - KARNATAKA HIGH COURT], refund allowed as they are eligible for refund of the unutilized credit which was accumulated prior to registration. - Decided against the revenue.
|