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2018 (8) TMI 243 - CESTAT NEW DELHITaxability - Amount paid as Withholding Tax which was on top of the amounts paid to M/s Shell for the consultancy - Held that:- It is not in dispute that the entire consideration for consultancy, as per the agreement, has been offered for payment of Service Tax by the appellant - The Revenue’s view is that the withholding tax also needs to be included for payment of Service Tax is not justified as has been held by the Tribunal in the case of M/s Magarpatta Township Development & Construction Company Ltd. V/s Commissioner of Central Excise, Pune-III [2016 (3) TMI 811 - CESTAT MUMBAI] - appeal allowed - decided in favor of appellant.
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