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.
Clarification on Service Tax Applicability When TDS Is Deducted from Invoice for Imported Services; Refer to Finance Act. A user inquired about the applicability of service tax on TDS in cases of imported services, specifically questioning if service tax applies when TDS is deducted from or added to the invoice value. Respondents highlighted the importance of knowing the demand period to provide accurate advice, citing numerous case laws and a Supreme Court judgment on the matter. One respondent emphasized that TDS falls under income tax, while service tax is governed by the Finance Act, and another noted a departmental circular offering clarification. A respondent expressed frustration over the lack of necessary details from the inquirer. (AI Summary)
TaxTMI 
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