2017 (3) TMI 17

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....;: Mr. Manish Gaur, Advocate Present for the Respondent: Mr. Govind Dixit. D.R. Shri Ranjan Khanna, D.R. ORDER Brief facts of the case are that the appellant is registered with Service Tax Department for providing the taxable services, namely, renting of immovable property service and sale of space or time for Advertisement service classified under Section 65 of the Finance Act, 1994. Onl....

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....on 66 A of the Finance Act, 1994 and accordingly, discharges its liability. He submits that Section 66A mandates that where the liability has been fixed on the service receiver for payment of tax, it has to be construed that the recipient had himself provided the service and accordingly, all the provisions of the Chapter V shall apply to such service recipient. Thus, he submits that the Notificati....

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.... on rate of duty with attaining conditions are to be read independently, as there is no link made statutorily between the two. 5. Heard both sides and perused the appeal records. The only dispute in the case is that the eligibility of the appellant for the exemption under Notification cited above as a recipient  of service. A plain reading of Section 66A brings out the legal obligation of ....

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.... per provisions of Section 66 A all the provisions of Chapter V shall have full force for charge and collection of service tax. The exemption now claimed is part and parcel of the provisions of service tax as the Notification has been issued under the powers vested under Section 93 of the said Act. Section 68 (2) specifies the person to pay service tax as per the rate prescribed under Section 66. ....