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2017 (2) TMI 1047 - AT - Service TaxRefund claim - N/N. 5/2006-CE dated 14.3.2006 read with Rule 5 of CCR, 2004 - export of services - denial on the ground that the assessee is not registered - Held that: - the issue is no more res integra in view of the judgment of the Hon’ble Karnataka High Court in the case of mPortal Wireless Solutions Pvt. Ltd. vs. CST [2011 (9) TMI 450 - KARNATAKA HIGH COURT], where it was held that Registration not compulsory for refund - refund allowed - appeal dismissed - decided against Revenue.
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