Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
Whether the service tax attributed to TDS deducted by the service tax recipient is refundable to the service provider? - Held No - TDS even if deductible by the service recipient, it is available to the service provider for adjustment against their tax liability.
Whether the service tax attributed to TDS deducted by the service tax recipient is refundable to the service provider? - Held No - TDS even if deductible by the service recipient, it is available to the service provider for adjustment against their tax liability.
Note: It is a system-generated summary and is for quick reference only.