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2018 (8) TMI 1010 - AT - Service TaxWhether the service tax attributed to TDS deducted by the service tax recipient is refundable to the service provider? Held that:- The service charge which is billed by the service provider is a gross value in terms of section 67 of the Finance Act, 1994. TDS even if deductible by the service recipient, it is available to the service provider for adjustment against their tax liability - the service tax is chargeable on the gross amount and not on the amount excluding the TDS. Appeal dismissed - decided against appellant.
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