TMI Blog2010 (11) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... istration on 30-11-2007, whereas their claim for refund is for the period prior to that date - Person liable for paying the service tax shall make an application to the concerned Superintendent of Service Tax for registration - The appellants have exported their entire output service, they were not required to pay the service tax and hence the law does not mandate them to take registration compul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [Order]. - Heard both sides. The learned advocate Shri Manoj states that the appellants are in the business of producing output service, which is entirely exported and, therefore, no service tax is payable on the same. They have applied for refund of service tax paid on input service used for providing output service, which is exported. The refund has been denied to them by the auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... VA of the Finance Act, 2003 or the rules made there under shall, within such time and in such manner and in such form as may be prescribed, make an application for registration. Rule 4(1) of the Service Tax Rules, 1994 states that every person liable for paying the service tax shall make an application to the concerned Superintendent of Service Tax for registration within a period of thirty days ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r not taking registration is only Rs. 1,000/- under Section 77 of the Finance Act, 1994. In such a circumstance, the appellants cannot be denied the refund of over Rs. 3.5 lakhs of tax paid on input service on the ground of not taking a registration earlier, if the refund is otherwise admissible. Hence, the impugned orders passed by the authorities below are set aside and the matter is remanded to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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