TMI Blog2018 (8) TMI 1010X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Appeal No. ST/21/2009-DB - A/11480/2018 - Dated:- 13-7-2018 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) For the appellant: None ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on made by Ld. AR and perusal of records we find that the limited issue involved is that whether the service tax is payable on the gross value charged by the service provider or on the value excluding the TDS which is deductible by the service recipient. The Ld. Commissioner (A) gave a detailed finding which is as follows: On verification of the refund claim and submission made by the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax liability is to be discharged by the service provider under Section 68 of the Service Tax Act, 1994 and not on net amount received after deduction of the Service Tax (i.e. tax deducted at source) by M/s Sesa Industries. On perusal of the invoice worksheet furnished by the appellant the lower authority observed that they have paid service tax ₹ 5,02,968/- (S.T. Ed. Cess) on gross a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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