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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 ..... r service - 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 service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue 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 the case are that the respondent are registered under the service tax as provider of On-line information and data base access or retrieval or both for providing website and e-le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice 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 (Appeals). The Commissioner (Appeals) allowed the appeal. Hence the appeal by the Revenue. 5. The contention of the Revenue is that the registration fee collected by the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 sustained. 7. We find that the Commissioner (Appeals) in the impugned order held that the registration fee is refundable in nature and hence the respondents are not liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de 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 service tax. 9. In respect of time bar issue, we find that the respondent has not disclosed this fact regarding collection of registration fee in the ST3 returns. It is on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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