Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
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CESTAT, an Appellate Tribunal, addressed a valuation issue concerning TDS deposited with the Income Tax Department related to payments to foreign service providers under reverse charge. Referring to a previous decision, it was established that the appellant is responsible for bearing the TDS as per the agreement terms. The TDS amount is not part of the value of services received, on which service tax under reverse charge is applicable. The appeal was allowed, finding no merit in the initial order.
CESTAT, an Appellate Tribunal, addressed a valuation issue concerning TDS deposited with the Income Tax Department related to payments to foreign service providers under reverse charge. Referring to a previous decision, it was established that the appellant is responsible for bearing the TDS as per the agreement terms. The TDS amount is not part of the value of services received, on which service tax under reverse charge is applicable. The appeal was allowed, finding no merit in the initial order.
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