Valuation - inclusion of TDS amount - import of services - the ...

TDS Amount Excluded from Service Tax Valuation on Imported Services, Appellant Not Liable for Additional Tax Payment.

October 28, 2023

Case Laws     Service Tax     AT

Valuation - inclusion of TDS amount - import of services - the TDS amount paid to the Income Tax department by the appellant from his own account cannot form part of the consideration of the service charges paid to the overseas service provider, accordingly, service tax is not payable on the TDS amount paid by the appellant. - AT

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