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2017 (9) TMI 224 - AT - Service TaxRoyalty - benefit of N/N. 17/2004-ST dated 10.09.2004 - IPR services - cess paid & R&D Cess Act - department entertained the view that the benefit of Notification dated 10.09.2004 is not available to Respondent, as the same applies only to service provider and not to the service receiver, who pays the service tax as a recipient of service under reverse charge mechanism - Held that: - the provisions of Chapter V of the Finance Act should also be applicable in respect of the service tax paid under Section 66A ibid - In the present case, since the appellant is liable to pay service tax as a recipient of the taxable service, the provision of Section 66 ibid should also be applicable to it. In other words, upon fixing the responsibility for payment of service tax under reverse charge mechanism, no distinction can be placed between the service receiver and service provider for the purpose of Section 66 ibid. The benefit of exemption N/N.17/04-ST dated 10.09.2004 should also be available to the respondent - appeal dismissed - decided against Revenue.
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