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2014 (11) TMI 122 - CESTAT BANGALOREWaiver of pre deposit - Valuation of goods - Inclusion of TDS deducted - Held that:- once the tax paid by the service recipient as TDS to the income tax department is claimed as a deduction, it forms part of the income by the assessee. Once the assessee or appellant shows the amount deducted as TDS and deducts it from the amount of tax payable, such tax deduction claimed would automatically become part of the total income earned. What is an income earned from the activities for the purpose of income tax, cannot be considered as not amounting to an income for the purpose of service tax. In this case, the assessee income tax department as well as NHAI agree that the amount paid by NHAI is part of the income tax payable by the assessee and once it is part of the income tax payable, it cannot be said that it is not part of the income and once it is part of the income, it cannot be said that it has not arisen as a result of service rendered to NHAI unless it is shown to the contrary. No such situation exists here - Prima facie case against assessee - Partial Stay granted.
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