2017 (9) TMI 224

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....bo chargers and parts thereof. During the disputed period, the appellant had entered into an agreement with M/s Holset Engineering Co. Ltd., UK, for providing necessary technical assistance and technical knowhow for manufacturing various licensed products. As per the terms of the agreement, the appellant paid royalty amount to the overseas service provider and also discharged appropriate service tax liability thereon after availing the benefits provided under the Notification No.17/2004-ST dated 10.09.2004. The appellant is duly registered with the service tax department under the category of 'intellectual property services'. The department entertained the view that the benefit of Notification dated 10.09.2004 is not available to Respondent....

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....0.09.2004 to the recipient of service. To support the stand that the respondent should be eligible for exemption Notification No.17/2004-ST dated 10.09.2004, the Ld. Advocate has relied on the decision of this Tribunal in the case of United News of India Vs CST New Delhi, Final Order No.50320/2017 dated 04.01.2017. 5. Heard both the sides and perused the records. 6. Section 66 of the Finance Act, 1994 is the charging Section, which provides that in respect of taxable services mentioned therein, service tax shall be levied and collected in such manner as may be prescribed. Even for the import of service, the service tax has to be levied under Section 66 ibid. Since a deeming fiction was created in Rule 66A ibid, providing for payment o....

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....he recipient of service in India and accordingly, all the provisions of Chapter V shall apply. We find that the tax liability is put on the appellant on such legal fiction. It is not legally tenable to hold that such legal fiction will have limited application only for payment of service tax and not with reference to any concession available to such service tax. No such implication can be read from the provisions of Section 66 A. Further, we also note that the conditions mentioned in the Notification 13/2010 have been fulfilled and there is no dispute on that score. When the provider of service is put to liability to discharge service tax as per provisions of Section 66 A all the provisions of Chapter V shall have full force for charge and ....