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.