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2018 (6) TMI 523 - AT - Service TaxLevy of service tax - reverse charge - appellant has deducted TDS, being the part of royalty - whether the appellant is liable to pay service tax on the alleged deducted portion of TDS from the royalty paid to the foreign company? - Held that:- The Mumbai Bench of the Tribunal in Magarpatta Township Dev. & Construction Co. Ltd. [2016 (3) TMI 811 - CESTAT MUMBAI] has held that the demand of service tax on the TDS portion cannot sustain when there is no evidence to indicate that such amount was consideration for services received from the service provider - appeal allowed - decided in favor of appellant.
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