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TMI Blog2017 (3) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - ST/58841/2013-ST[DB] - Final Order No. 50320/2017 - Dated:- 4-1-2017 - Mr. S.K. Mohanty, Member (Judicial) and MR. B. Ravichandran, Member (Technical) Present for the Appellant : Mr. Manish Gaur, Advocate Present for the Respondent: Mr. Govind Dixit. D.R. Shri Ranjan Khanna, D.R. ORDER Brief facts of the case are that the appellant is registered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant as the recipient of service. 3. Ld. A.R. appearing for the respondent reiterates the findings recorded in the impugned order and further submits that since there is no ambiguity in the Notification dated 27.02.2010, for claiming the benefit contained therein, the assessee has to strictly comply with the requirement contained therein. 4. The Id. AR submitted that the provisions of Section 66 (2) are clear to the effect regarding the person liable to pay service tax at the rate specified under Section 66. He further submitted that the deeming fiction in terms of Section 66A is only for charging and collecting service tax from such recipient and the exemption Notifications having impact on rate of duty with attaining condition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the rate prescribed under Section 66. We note that Section 66A is applicable to all services which are specified under clause (105) of Section 65. However, no rates are specified. Considering the legal position as stipulated clearly in Section 66A, we find 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. Accordingly, the finding in the impugned order on this issue is not sustainable. The appeal is allowed on this issue. 7. The Id. Counsel raised one more issue regarding the penalty imposed with reference to service tax payable on sale of space. He su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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