2013 (7) TMI 71

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....Appellant : Ms. D.M.Durando, Dy. Commissioner (AR) For the Respondent :None PER: P R Chandrasekharan The Revenue is in appeal against Order-in-Appeal no. P-III/071/06 dated 28/04/2006 passed by the Commissioner of Central Excise (Appeals), Pune-III. Vide the impugned order the learned appellate authority had allowed the facility of centralized registration to the respondent, M/s Maharasht....

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....Service Tax Rules, 1994, only service providers are eligible for centralized registration subject to certain conditions and not service recipients. 3. The learned Dy. Commissioner (AR) appearing for the Revenue reiterates the grounds urged in the appeal memorandum as discussed above. 4. None appeared for the respondent. 5. We have considered the Revenue's submissions. 5.1 As regards th....

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....objective of registration. The purpose of registration in indirect tax laws is to identify the tax payer. In this particular case, the tax payer or the person liable to pay tax is the receiver of the service and for making the payment of service tax, the respondent is required to get registered with the department. If that be so, we do not understand how the benefit of centralized registration can....