Tax Management India .com TMI - Tax Management India. Com   
Home Case Index 2012 (7) TMI Service Tax Tri Service Tax + Tri
← Previous Next →
  • Login
  • Cases Cited

Please Login

User Login
Stay sign in     

New User / Regiser    -    Forget password

TMI Library


M/s. TVS. Motor Company Limited Versus Commissioner of Central Excise, Chennai-III - 2012 (7) TMI 191 - CESTAT, CHENNAI

Published on: Jul 9, 2012

In: 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 recipient - No pleading on material facts by the appellant as to how the facts in issue suggest and support defence of appellant that income tax deducted at source shall not form part of the gross amount of taxable service received when Rule 7(1) of Service Tax (Determination of Value) Rules, 2006 provides that actual consideration charged for the service provided or to be provided shall be assessable value in respect of services covered by Section 66A. - The agreement with the service providers abroad speaks of the price of contract payable was net of taxes and taxes if any payable in addition to the price of contract was payable by the payer thereon as price of the contract and such factual as ....... - .......


  what is new what is new


|| About us || Contact us || Feed Back || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map || || ||

© [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Website