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TMI Blog2017 (5) TMI 1142X X X X Extracts X X X X X X X X Extracts X X X X ..... hem as TDS for the payment remitted to the service providers situated abroad or otherwise? - Held that: - It is not the case of Revenue that appellant has not paid the said amount and less paid to the service providers situated abroad. On a perusal of the records, we find that this plea of the appellant that the amount paid actually by them is not controverted by the adjudicating authority or by the first appellate authority. Identical issue came up before this Bench in the case of Magarpatta Township Development and Construction Co. Ltd. [2016 (3) TMI 811 - CESTAT MUMBAI], where it was held that the value which is to be considered for the discharge of service tax liability under reversal charge mechanism is equal to the actual considera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid by them during the relevant period. A show-cause notice was issued demanding service tax liability on the amount of TDS paid by the appellant. The show-cause notice was contested on merits on the ground that the service tax liability under Section 66A is already discharged on the amount of consideration paid by them to the service providers situated abroad. The adjudicating authority confirmed the demand along with interest and also imposed penalties. The first appellate authority, on appeal, also upheld the order-in-original. 3. It is the case of learned Counsel that the amount paid as TDS by the appellant to the Income Tax Department in the remittances paid to the service providers situated abroad is to the account of the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perusal of the records, we find that this plea of the appellant that the amount paid actually by them is not contraverted by the adjudicating authority or by the first appellate authority. On this factual matrix, we have to now consider the amount paid by the appellant to the Income Tax Department is to be included as gross value for discharge of service tax or otherwise. 5.2 We find that learned Counsel was correct in bringing to our notice that identical issue came up before this very Bench in the case of Magarpatta Township Development and Construction Co. Ltd. (supra). We have recorded the facts in paragraph No.2 and in paragraph 7 onwards, after reproducing the provisions of Section 67 of the Finance Act, 1994 and the provision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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