TMI Blog2018 (8) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax on the taxable services received by it and discharged the service tax liability on reverse charge mechanism, as provided under sub-section (2) of Section 68 of the Finance Act, 1994. Since the respondent discharged the service tax liability in the capacity of recipient of service, Rule 5B should be equated with Rule 5 of the rules, for grant of refund of service tax paid on the taxable services. This Tribunal in the case of United News of India v. Commissioner of Service Tax, New Delhi [2017 (3) TMI 17 - CESTAT NEW DELHI] has held that when the recipient pays service tax on receiving the taxable service, the provisions of section 66 of the Act [pari-materia with Section 68(2)] should be available for claim of the benefit contai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with Notification No. 12/2014-Central Excise (N.T.) dated 03.03.2014 are not applicable and accordingly, refund application is not maintainable. On appeal, the Commissioner (Appeals) vide impugned order dated 27.09.2016 has set aside the impugned order and allowed the appeal in favour of the respondent, holding that since the taxable services were utilized for export of goods/services, being the recipient of such services, the refund benefit provided under the statute should be available to the respondent. 3. Heard both sides and perused the records. 4. Learned Authorised Representative appearing for Revenue reiterated the submissions made in the grounds of appeal annexed to appeal memorandum. He further relies on the final order No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laim of the benefit contained in the Notification 17/2004-ST dated 10.09.2004. Relevant paragraph of the decision in the case of Cummins Technologies India Ltd. (supra) is extracted below:- 6. Section 66 of the Finance Act, 1994 is the charging Section, which provides that in respect of taxable services mentioned therein, service tax shall be levied and collected in such manner as may be prescribed. Even for the import of service, the service tax has to be levied under Section 66 ibid. Since a deeming fiction was created in Rule 66A ibid, providing for payment of service tax by the recipient of service, such levy is in consonance with the charging provisions contained in Section 66 ibid. Thus, the provisions of Chapter V of the Fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iction. 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. No such implication can be read from the provisions of Section 66A. Further, we also note that the conditions mentioned in the Notification 13/2010 have been fulfilled and there is no dispute on that score. When the provider of service is put to liability to discharge service tax as per provisions of Section 66A all the provisions of Chapter V shall have full force for charge and collection of service tax. The exemption now claimed is part and parcel of the provisions of service tax as the Notification 4 ST/58841/2013-ST [DB] has been issued un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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