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<h1>Service Tax Rules: Authorities Can't Refuse Properly Filled Registration Applications; Must Register in Requested Category.</h1> The Finance Act, 1994, and the Service Tax Rules, 1994, do not authorize the refusal of a service tax registration application if it is complete and properly filled. Authorities, such as the Superintendent or Commissioner of Central Excise, lack the power to either refuse registration or issue it suo moto. Registration must be granted in the category specified in the application, and not in any other category. Non-compliance with service tax obligations in a different category may lead to recovery or penal actions.