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2014 (4) TMI 175 - SC - Service TaxValuation under service tax - inclusion of TDS (withholding tax) where burden born by the recipient (payer) in the gross value - Levy of service tax on reverse charge bases - Appellant has deposited a total sum of ₹ 88,18,811/- which covers the service tax liability as observed in paragraph 22(2) of the tribunal [2012 (7) TMI 191 - CESTAT, CHENNAI] - Matter remanded back.
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