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2011 (9) TMI 772 - CESTAT, CHENNAIApplicability of service tax on TDS u/s 195A - According to the Appellant, the amount of income tax paid by operation of law is not liable to service tax since it does not form part of the ‘gross amount charged’ by the service provider - held that:- there is no specific exclusion in the Finance Act, 1994 to exclude the income tax paid in respect of the amount paid for the services received from abroad - Merely because no such exclusion has been provided in respect of statutorily deducted amount of income tax, it cannot be said that the appellants have not made out a case for waiver of the pre-deposit in this regard - the appellants have paid an amount of Rs. 1,02,149/- and Rs. 21,749/- and the same have been appropriated, we are of the view that balance of convenience lies in waiving the requirement of pre-deposit of the balance amount during the pendency of the appeal.
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