TMI BlogTDS Excluded from Assessable Value Under Reverse Charge for Foreign Services; Demand Overturned.Valuation - non-inclusion of TDS amount in assessable value - reverse charge mechanism - services received from foreign service provider - TDS has been borne by the appellant, is not the part of consideration - Demand set aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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