https://www.taxtmi.com/caselaws?id=204186 An exporter of services not liable to pay service tax on exported output services is not required to obtain compulsory registration under Section 69 of the Finance Act, 1994 and Rule 4(1) of the Service Tax Rules, 1994. Refund of input service tax cannot be denied solely because registration was obtained later, since the registration obligation applies only to persons liable to pay service tax. A nominal penalty for failure to register does not by itself defeat an otherwise admissible refund claim. The refund issue must therefore be examined on its merits rather than rejected only for delayed registration. en-us Thu, 04 Nov 2010 00:00:00 +0530 Thu, 22 Dec 2011 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204186 An exporter of services not liable to pay service tax on exported output services is not required to obtain compulsory registration under Section 69 of the Finance Act, 1994 and Rule 4(1) of the Service Tax Rules, 1994. Refund of input service tax cannot be denied solely because registration was obtained later, since the registration obligation applies only to persons liable to pay service tax. A nominal penalty for failure to register does not by itself defeat an otherwise admissible refund claim. The refund issue must therefore be examined on its merits rather than rejected only for delayed registration. Case-Laws Service Tax Thu, 04 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204186