Valuation of service tax - inclusion of TDS paid u/s 195 - The ...

Case Laws Service Tax

February 1, 2024

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 of service tax calculation. The Tribunal referred to previous rulings where it was established that the amount of TDS paid is not part of the consideration for services rendered and thus should not be included in the taxable value for service tax.

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Valuation of service tax - inclusion of TDS paid u/s 195 - The ...

Case Laws Service Tax

February 1, 2024

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