Valuation - reverse charge mechanism - inclusion of tax deducted ...

Case Laws Service Tax

September 2, 2021

Valuation - reverse charge mechanism - inclusion of tax deducted at source (TDS) in assessable value for determining the taxable value - when the TDS amount has been borne by the assessee and only the consideration for the services as agreed upon by the parties has been paid to the service provider, the same cannot be included in the taxable value for determining the Service Tax liability. - AT

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Valuation - reverse charge mechanism - inclusion of tax deducted ...

Case Laws Service Tax

September 2, 2021

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