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Service Tax on TDS in case of import of service, Service Tax

Issue Id: - 115188
Dated: 16-7-2019
By:- ROOPSINGH MEENA

Service Tax on TDS in case of import of service


  • Contents

my query is that whether the Service tax will be applicable on the TDS value in case of import of service.I have two doubts as follows:

1. whether the Service Tax applicable, if the TDS deducted from the Invoice/Bill value.

2. whether the Service Tax applicable , if the TDS is over and above the invoice/bill value and borne by the service receiver.

i request you to clarify my doubts with the supporting case laws which has been came after the deletion of Rule 7 (1) of Service Tax ( Determination of Value) Rules, 2006.

Posts / Replies

Showing Replies 1 to 4 of 4 Records

Page: 1


1 Dated: 16-7-2019
By:- KASTURI SETHI

Pl. let me know the period of demand. There are so many case laws on this issue. There is also judgement of Supreme Court.


2 Dated: 16-7-2019
By:- Ganeshan Kalyani

TDS comes under Income tax and service tax under finance act. Service is applicable whether TDS deducted or not.


3 Dated: 17-7-2019
By:- YAGAY andSUN

We support the very view of Kasturi Sir as he is asking for period involved in this matter. Even Department has issued a circular for bringing clarification on this matter.


4 Dated: 19-7-2019
By:- KASTURI SETHI

The querist has not bothered to post the period of demand asked for. It indicates that he is least interested in reply. This happens because of benevolent nature of TMI.

Query should be pre-paid.


Page: 1

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