TMI Blog2017 (9) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - ST/53206/2014-[DB] - ST/A/55163/2017-CU[DB] - Dated:- 21-4-2017 - Mr. S.K. Mohanty, Member (Judicial) And Mr. B. Ravichandran, Member (Technical) Mr. Sanjay Jain (DR) for the Appellant Mr. Karan Sachdev (Advocate) for the Respondent ORDER Per: S.K. Mohanty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 76 and 78 of the Finance Act, 1994. In appeal, the Ld. Commissioner (Appeals) has set aside the adjudication order and allowed the appeal in favour of the respondent. 3. The Ld. DR appearing for the Revenue reiterated the submission made in the grounds of appeal and further submitted that since the exemption in respect of the taxable service namely, intellectual property right has been provided to the service provider, the same is not available to the respondent, who has discharged the service tax liability in the capacity of receiver of such service under Section 66 A ibid . 4. On the other hand, the Ld. Advocate appearing for the respondent submitted that since as per the deeming fiction provided under Section 66A ibid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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. Therefore, we are of the view that the benefit of exemption Notification No.17/04-ST dated 10.09.2004 should also be available to the respondent. We find that the Tribunal in the case of United News of India (supra) while interpreting the provisions of Section 66A ibid, has held that the benefit of the exemption should also be available to the recipient of service. The relevant paragraph in the said order is extracted herein below: 5. Heard both sides and perused the appeal records. The only dispute in the case is that the eligibility of the appellant for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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