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2017 (3) TMI 17 - AT - Service TaxBenefit of N/N. 13/2010-ST dated 27.02.2010 - denial on the ground that the benefit not available to service recipient - exemption in relation to on-line information and database access or retrieval services and business auxiliary services provided by News Agency - Held 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. Section 66A stipulates that taxable service shall be treated as if provided by the recipient of service in India and accordingly, all the provisions of Chapter V shall apply, here 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. Appeal allowed - decided in favor of appellants.
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