COMMISSIONER OF CENTRAL EXCISE Vs. MAHARASHTRA STATE BUREAU OF TEXT BOOKS PRODUCTION & CURRICULUM RESEARCH

JUDGEMENT

(1.) THE Revenue is in appeal against Order -in -Appeal No. P -III/071/06 dated 28/04/2006 passed by the Commissioner of Central Excise (Appeals), Pune -III. Vide the impugned order the learned appellate authority had allowed the facility of centralized registration to the respondent, M/s. Maharashtra State Bureau of Text Books Production & Curriculum Research, Pune on the ground that in respect of GTA service, the recipient of the service has to discharge tax liability and if the recipient maintains centralized accounting system in the head office, such office can be allowed to be registered with the department for the purpose of discharge of service tax liability. The Revenue is aggrieved of the said decision and is in appeal before us. The Revenue's grievance has arisen from two grounds. The first is that the respondent's Request for centralized registration was rejected vide letter dated 16/12/2005. The said letter is not an appealable order and, therefore, the appellate authority should not have entertained the appeal and the second ground is that, as per rule 4(2) of the Service Tax Rules; 1994, only service providers are eligible for centralized registration subject to certain conditions and not service recipients.

(2.) THE learned Dy. Commissioner (AR) appearing for the Revenue reiterates the grounds urged in the appeal memorandum as discussed above.

(3.) WE have considered the Revenue's submissions.