TaxTMI 
TaxTMI 
2019 (9) TMI 1413
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.... 2. The demand proposed in Rupees in the two show cause notices are as follows: S.No. Description Show cause notice dated 21.04.2010 & period Show cause notice dated 20.10.2010 & period 1. Service Tax demand on amount paid to M/s. Reuters Ltd., UK and EPA, Germany under reverse charge under Online Information or database access or retrieval services, OIDAR 46,18,370/ (18.04.2006 to 31.03.2009) 6,16,947/- (FY 2009-10) 2. Service Tax demand on amount received from clients for displaying their advertisement on Appellant's website under sale of space or time for advertisement service, SSTA 10,36,005/- (May, 2006 to Nov, 2007) 2,78,658/- (FY 2009-10) 3. Service Tax demand on amount paid to s....
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....cision of the Tribunal in United News of India vs. Commissioner of Service Tax, New Delhi, 2017 (51) STR 23(Tri.- Del.) and C.C.E & S.T. Indore vs. M/s. Cummins Technologies India Ltd., 2017 (9) TMI 224 - CESTAT New Delhi; (ii) The impugned order has confirmed the demand on amount paid to stringers in foreign currency for receipt of news items, under the reverse charge under the category of BSS, holding that said service is covered under the means clause of the definition of BSS "in relation to business or commerce" under section 65(104c) of the Finance Act. When the service received from the stringers is not categorized in any of the activities itemized in the inclusion part of the definition of BSS under Section 65(104c) of the Act, th....
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....applicable to the Appellant under section 66 of the Finance Act as a service provider only but the Appellant is a service recipient and section 66A of the Finance Act is applicable to a service recipient. 9. Section 66 of the Finance Act provides that there shall be levied service tax at the rate of 12% of the value of taxable services referred to in various sub-clauses (mentioned in section 66) of section 65 and collected in such manner as may be prescribed. 10. Section 66A of the Finance Act deals with charge of service tax on services received from outside India. The relevant portion of sub-clause (1) of section 66A of the Finance Act is reproduced below: "Section 66A. (1)Where any service specified in clause (105) of sect....
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....on to the same services received by the Appellant has been denied on the ground that the same is applicable only to a service provider and not to a service recipient. It needs to be noted that under the deeming fiction created under section 66A of the Finance Act, the service recipient, being the person liable to pay tax under reverse charge, is deemed to be a service provider and, accordingly, the provisions of Chapter V of the Finance Act apply. In such a case, the Ad-hoc Exemption Order and the Notification will be applicable to the Appellant, even if the demand is in respect of imported services, as the Appellant is deemed to be a service provider under section 66A of the Finance Act. 12. This precise issue came up for consideration ....
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....arcel 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. We note that section 66A is applicable to all services which are specified under clause (105) of section 65. However, no rates are specified considering the legal position as stipulated clearly in section 66A, we find that the legal fiction cannot be restricted only to collection of tax without applying any concession of the notification applicable thereto when the conditions of the said Notifications are fulfilled by the recipient of such service. Accordingly, the finding in the impugned order on this issue is n....
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.... paid to stringers in foreign currency for receipt of news items, under reverse charge under the category of BSS, holding that said service is covered under means clause of the definition of BSS 'in relation to business or commerce' under section 65 (104c) of the Act. 16. Learned Counsel for the Appellant has submitted that the means clause of the definition of BSS takes colour from the inclusion clause of the definition. Thus, according to the learned counsel, the inclusion clause of the definition of BSS clarifies the scope of the clause in the definition. The submission advanced is that when the service received from the stringers is not categorized in any of the activities itemized in the inclusion part of the definition of BSS, the ....