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    <title>Appellants to Receive Cum Tax Benefit Despite Unregistered Status; No Service Tax Collected from Recipients.</title>
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    <description>The appellants, though not registered with the department for the services rendered by them, had also not collected any amount representing service tax from the service recipients. In these circumstances, it is only fair that appellants be extended cum tax benefit - AT</description>
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      <description>The appellants, though not registered with the department for the services rendered by them, had also not collected any amount representing service tax from the service recipients. In these circumstances, it is only fair that appellants be extended cum tax benefit - AT</description>
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