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TMI Blog2013 (12) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... n behalf of the appellant in spite of notice. The notice issued to the respondent received back with postal remarks that the respondent has moved from the given address. 2. The Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) allowed the appeal filed by the respondent on merits as well as on time bar. 3. Brief facts of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that the registration fees collected was not declared in the ST3 returns filed by the respondent. The registration fee formed part of correct value of the taxable service in terms of the provisions of Section 67 of the Finance Act, 1994. The adjudicating authority confirmed the demand with interest and also imposed penalties. 4. The respondent filed appeal before the Commissioner (App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contention of the Revenue is that the registration fee collected from the client was never declared to the department nor reflected in the ST3 returns filed by the respondent. It is only when the matter was examined it had come to the notice that the respondents are not paying service tax in respect of Rs 200/- collected from their clients as registration fee. Hence the impugned order cannot be su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pay service tax. The registration fee is not refundable as such. The registration fee will be adjusted to the first purchase made by the clients in case no purchase is made the registration fee is not to be refunded. In view of this, the registration fee is not to be refunded as such, hence is required to be added to the gross value of taxable service on which the respondents are liable to pay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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