2010 (11) TMI 245

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....anoj, Advocate, for the Appellant. Shri A.B. Niranjan Babu, SDR, for the Respondent. [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 provid....

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....son liable to pay the service tax under Chapter V of the Finance Act, 1994 and Chapter  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 ....

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....ce the law does not mandate them to take registration compulsorily. In any case, the penalty for 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, ....