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2011 (1) TMI 101 - AT - Service TaxService tax - assessees manufacturers of automotive parts and accessories and registered with the Service tax department as a recipient of service and paying service tax on erection, commissioning and installation and consulting engineers services, paid tax on the net value which was arrived at after deducting TDS from the gross value while the gross amount was to be adopted for the payment of service tax - assessees had contended that they had correctly paid service tax on the gross value of taxable service namely 5% of the net sales value of the goods and that income tax was remitted for the purpose of compliance with the provisions of the Income Tax Act and the procedure for grossing up of amounts for the purpose of calculating income tax as per Section 195A of the Income Tax Act and that the income tax remitted on the value of taxable service over and above the amount charged by the service provider and does not form part of the amount payable as per the contract - order set aside and the case remitted for fresh decision to the adjudicating authority
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