Whether Registration of service tax can be refused ? Whether Service tax authorities can issue registration certificate suo moto ? Also whether registration can be granted in category other than applied in registration application?

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....15 - CALCUTTA HIGH COURT] it was held that: No. The provisions of the Finance Act, 1994 do not empower the Superintendent of Central Excise or the Commissioner of Central Excise to refuse an application for registration. There is also no provision in the Service Tax Rules, 1994 for refusal of an application for registration. If the registration application in Form ST 1 and/or ST 2, as the case ma....