TMI Blog2013 (8) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 66A of the Act, where any service specified Section 65 (105) was provided by a person, of the description specified in clauses (a) and (b) of sub-section (1) thereof, such service shall, for the purposes of the section, be the taxable service and such taxable service shall be treated as if the recipient had himself provided the service in India and accordingly all the provisions of Chapter shall apply – pre-deposits were waived - stay granted. - Appeal No.ST/56894/2013-ST[DB] - Stay Order No.58678 - Dated:- 30-7-2013 - Mr. G. Raghuram and Mr. Sahab Singh, JJ. For the Appellant: Shri BL Narasimhan, Advocate For the Respondent: Shri Govind Dixit, DR ORDER Per Justice G. Raghuram : Waiver of pre-deposit and grant of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seas agencies falls within the taxable service. The petitioner does not contest the classification of the service as concluded by the adjudicating authority before us. Before the adjudicating authority, the petitioner claimed immunity from liability to tax also on the basis of the Ad-hoc Exemption order No.1/1/2010-ST, dated 06-09-2010 issued by Govt. of India in purported exercise of powers under Section 93 (2) of the Act. Under this order, the Govt. exempted services provided to any person by the PTI or UNI (the petitioner herein) in relation to OIDARS (the taxable service) during the period 01-04-2004 to 26-02-2010 (the period in issue), from the whole of service tax leviable under Section 66 of the Act. The preamble to the ad-hoc exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipient had himself provided the service in India and accordingly all the provisions of Chapter shall apply. It is axiomatic that Chapter referred to in clause (b) of Section 66A (1) is Chapter V of the Finance Act, 1994, a Chapter in which Section 93 also occurs. Prima facie, therefore, the legislative fiction that the service recipient when liable to pay service tax under Section 66A shall be considered as the service provider should apply in terms to the ad-hoc exemption order as well. The service tax liability as assessed under this head is Rs.52,46,317/-. 4. Rs.11,09,275/- has been assessed on account of payments made for receipt of support services of business or commerce, a taxable service spelt out in Section 65 (zzzq) and defined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lips India Ltd. Another vs. State of U.P. Others 2005 (139) STC 1103 in a judgement of this Tribunal in Air Liquide North India (P) Ltd. Vs. C.C.E., Jaipur 2012 (27) S.T.R. 295 (Tri. - Del.). Whether the Noscitur a Socii principle, often considered a problematic interpretative rule should be applied to the definition of Business Support Services in Section 65 (104a) is the matter that should await the final disposal of the matter. This issue as to the petitioners liability for remitting tax on BSS, is thus evenly balanced, at this stage. 5. The levy of Rs.13,14,663/- is assessed for Sale of Space and Time for Advertisement Service, the Ld. Counsel for the petitioner fairly states that this aspect of the levy is not being contested at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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