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M/s. TVS. Motor Company Limited Versus Commissioner of Central Excise, Chennai-III - 2012 (7) TMI 191 - CESTAT, CHENNAI - Service Tax
Valuation under service tax - inclusion of TDS (withholding tax) where burden born by the recipient (payer) in the gross value - Technical consultancy and project consultancy services - Held that - As per Section 66A the service covered by that section is treated as if the recipient had himself provided the service in India. Thus by such legal fiction the consideration inclusive of income tax deducted at source shall be assessable value for the purpose of the Act in the hands of the service reci.......