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Service Tax - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Levy of service tax - reverse charge - appellant has deducted ...


Appellant not liable for service tax on TDS portion of royalty payments to foreign company under reverse charge.

June 13, 2018

Case Laws     Service Tax     AT

Levy of service tax - reverse charge - appellant has deducted TDS, being the part of royalty - whether the appellant is liable to pay service tax on the alleged deducted portion of TDS from the royalty paid to the foreign company? - Held No

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