2010 (3) TMI 403

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ble for non registration of service provider or other procedural omission. Tribunal decisions holding that steps for rectification of omission or commission in assessment or classification to be taken by jurisdictional officer of service provider and not at recipient’s end. Not a fit case for granting stay. - E/1840/2009 - S/296/2010-WZB/AHD - Dated:- 29-3-2010 - Shri B.S.V. Murthy, Member ( .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dvocate for the respondents relies upon the clarification issued by the Board in Circular No. 112/6/2009-S.T., dated 12-3-2009 wherein it has been clarified that in cases where the service provider was not registered or there were procedural omissions by the service provider, on that ground refund should not be denied. Further, the Board also has clarified that in such cases even verification of r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X