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Service Tax - Highlights / Catch Notes

Home Highlights May 2020 Year 2020 This

Deduction of service tax from the amount payment (consideration) ...

May 13, 2020

Case Laws     Service Tax     HC

Deduction of service tax from the amount payment (consideration) as per the contract terms - scope of the terms of agreement - the parties did not envisage deduction in the agreed rate from alleged service tax payment. The agreed rate was understood by the parties to be all inclusive and the same would bind the parties. - The respondent have acted illegally, wrongly and malafidely withholding the amount on the alleged ground that service tax is not applicable to the agreed rate.

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