https://www.taxtmi.com/caselaws?id=218027 The Commissioner set aside the lower authority's order and ruled in favor of the appellant, finding that the appellant correctly paid service tax on the total amount paid to the foreign service provider. The Commissioner held that there was no suppression of facts to evade tax and that the extended period of time could not be invoked. It was determined that the TDS amount should not be included in the taxable service value, and the Income Tax amount paid directly to the Government should not be considered in the service tax calculation. The appellant's appeal was allowed, and no further payment of service tax was required. en-us Thu, 25 Aug 2011 00:00:00 +0530 Thu, 01 Nov 2012 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218027 The Commissioner set aside the lower authority's order and ruled in favor of the appellant, finding that the appellant correctly paid service tax on the total amount paid to the foreign service provider. The Commissioner held that there was no suppression of facts to evade tax and that the extended period of time could not be invoked. It was determined that the TDS amount should not be included in the taxable service value, and the Income Tax amount paid directly to the Government should not be considered in the service tax calculation. The appellant's appeal was allowed, and no further payment of service tax was required. Case-Laws Service Tax Thu, 25 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218027