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2009 (5) TMI 97 - AT - Service TaxApplication for waiver of pre-deposit of service tax confirmed on the amount paid to foreign service providers for “off-shore services” rendered to the applicants by grossing up the amount paid by including TDS amount therein. - We find prima facie force in the submission of the applicants that they are liable to pay and have paid service tax with reference to the amount charged and received by the service provider and that the provision for grossing up of the amount under Section 195A of the Income Tax Act is applicable only for the purposes of computing the method of payment of income tax and not for the purpose of computing service tax. – pre-deposit waived
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