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TMI Blog2014 (3) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... t, except for the description of services. It was further held that if particular declaration are furnished with the service tax authorities along with documentary evidence are found to be correct, object of filing of declaration would be satisfied. In Textech International P. Ltd. [2010 (11) TMI 245 - CESTAT, CHENNAI] this Tribunal held that as per Section 69 of the Finance Act, 1994 a person who is liable for paying service tax is required to apply for registration. Admittedly, the appellant is although providing taxable service but the same is exempted therefore, they are not required to pay service tax, registration is not required. As the appellant is not required to pay service tax, therefore, they are not required to file service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m as per Notification 12/05. The said rebate claim were rejected on the premise that the appellant has contravened the condition of the said Notification, as they were not registered with the department prior to export and they have not filed their service tax returns before the department. Lastly, their claim of refund is barred by limitation. Aggrieved from the said order, appellant is before me. 4. The ld. CA appearing on behalf of the appellant submits that as per Notification 12/05 the appellant were required to file a declaration prior to export of taxable services. The description, quantity, value, rate of duty and amount of duty payable on input services actually required to be used in providing taxable service to be exported. Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imitation and as they have failed to comply with the condition to Notification 12/05 therefore, their refund claim are to be rejected. 6. Heard both sides. Considered the submissions. 7. In the case, rebate claim has been rejected firstly on the premise that the appellant has failed to fulfil the procedure laid down as per Notification 12/05. The issue of fulfilling the procedure laid down in the Notification 12/05 came before the Hon'ble high Court in the case of Wipro Ltd. (supra) wherein the Hon'ble High Court held that filing of declaration after date of export of service is not such a non-compliance as to disentitle exporter from rebate. Nature of services is they are rendering service on continuous basis without any comm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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