Demand of service tax - Valuation - Failure to include TDS ...

Service Tax Demand Overturned Due to Lack of Proof on TDS Inclusion in Assessable Value.

September 27, 2021

Case Laws Service Tax AT

Demand of service tax - Valuation - Failure to include TDS amounts in the assessable value - The Revenue has not been able to establish any amount whatsoever has been deducted by service recipient and deposited with the Income Tax Authorities. - Additions deleted - AT

View Source

← Previous Next →

Demand of service tax - Valuation - Failure to include TDS ...

Service Tax Demand Overturned Due to Lack of Proof on TDS Inclusion in Assessable Value.

September 27, 2021

Case Laws Service Tax AT

You may also like:

Valuation - Service tax short paid by not including gross amount charged for services rendered. Gross amount charged defined in Section 67 does not expand meaning to...

Valuation - Construction of Residential Complex Service - inclusion of amount collected by the appellant as Interest Free Maintenance Security in assessable value -...

The CESTAT held: The demand of service tax under 'site formation service' for June 2005 to May 2007 by culling out site formation charges from a composite mining...

Valuation - inclusion of reimbursement of expenses in assessable value - pure agent services - this amount is not includable in the assessable value for charging service tax - AT

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

Recovery of service tax u/s 73(2) of Finance Act, 1994 and section 174 of CGST Act, 2017 with interest and penalty was challenged. The issue pertained to classification...

Valuation of service tax - inclusion of TDS paid u/s 195 - The Tribunal held that TDS paid under the Income Tax Act cannot be included in the gross value for the purpose...

Valuation - reverse charge mechanism - inclusion of tax deducted at source (TDS) in assessable value for determining the taxable value - when the TDS amount has been...

The Department initiated the case based on income tax documents, which were public documents, and the presumption is on their truthfulness. The difference in value based...

Valuation - C&F agent service - inclusion of reimbursement of expenses - charges collected for activities like loading, unloading, etc are includable in the assessable...

Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

Valuation under service tax - inclusion of TDS (withholding tax) where burden born by the recipient (payer) in the gross value - Amount of TDS is required to be...

Non-payment of service tax on management consultancy services, royalty services, intellectual property right services, business auxiliary services, and banking and...

Valuation - inclusion of subsidy in assessable value - no justification for inclusion in the assessable value, the VAT amounts paid by the assessee using VAT 37B Challans - AT

The Tribunal held that the amount collected under Interest Free Maintenance Security and Annual Maintenance Charges was refundable and not for providing services, hence...

Quick Updates: