https://www.taxtmi.com/article/detailed?id=1731 The analysis concludes that service tax value is the gross amount charged by the service provider and statutory levies imposed or collected by others (including TDS) are excluded from service-tax valuation unless valuation rules expressly include them. For import of services Rule 7 fixes value as the actual consideration charged or total consideration paid and does not automatically add TDS withheld to that base. Grossing up under Income-tax provisions does not by itself expand service-tax valuation, and the payer must still issue TDS certificates under income-tax law. en-us Tue, 22 May 2012 13:00:41 +0530 Tue, 22 May 2012 13:00:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1731 The analysis concludes that service tax value is the gross amount charged by the service provider and statutory levies imposed or collected by others (including TDS) are excluded from service-tax valuation unless valuation rules expressly include them. For import of services Rule 7 fixes value as the actual consideration charged or total consideration paid and does not automatically add TDS withheld to that base. Grossing up under Income-tax provisions does not by itself expand service-tax valuation, and the payer must still issue TDS certificates under income-tax law. Articles Service Tax Tue, 22 May 2012 13:00:41 +0530 https://www.taxtmi.com/article/detailed?id=1731