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Service Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Valuation - non-inclusion of TDS amount in assessable value - ...


TDS Excluded from Assessable Value Under Reverse Charge for Foreign Services; Demand Overturned.

February 22, 2019

Case Laws     Service Tax     AT

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.

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