Demand of service tax - Valuation - Inclusion of TDS portion of ...

Service tax on TDS portion of royalty payments to foreign company deemed unsustainable u/s 67 and Rule 7.

October 12, 2021

Case Laws Service Tax AT

Demand of service tax - Valuation - Inclusion of TDS portion of the royalty paid to the foreign company - On the plain reading of Section 67 with Rule 7 of Service Tax Valuation Rules, in this case in hand, Service Tax liability needs to be discharged on amounts which have been billed by the service provider - - The levy of service tax on the TDS portion borne by the appellant cannot sustain and requires to be set aside - AT

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Demand of service tax - Valuation - Inclusion of TDS portion of ...

Service tax on TDS portion of royalty payments to foreign company deemed unsustainable u/s 67 and Rule 7.

October 12, 2021

Case Laws Service Tax AT

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