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Learn MoreFacts:
Department denied the rebate claim of the appellant, an exporter, on the ground that the same pertained to the period prior to registration under the service tax law.
Held:
Only a person liable to pay service tax needs to take registration under the service tax law. The exporter was not required to take registration mandatorily. Moreover, penalty for non-registration was only Rs.1,000/- as against rebate claim of over Rs.3,50,000/-. Tribunal remanded the rebate claim to the adjudicating authority for fresh adjudication.