https://www.taxtmi.com/caselaws?id=252805 The Tribunal held that Tax Deducted at Source (TDS) paid by NHAI should be included in the gross amount for service tax calculation, as it constitutes an amount payable to the income tax department by the service recipient. The appellant's argument, relying on a previous decision, was dismissed, emphasizing that service tax is levied on the gross amount charged. Additionally, the Tribunal required the appellant to make a specific pre-deposit to proceed with the appeal, highlighting the necessity of meeting financial obligations for appeal hearings. Compliance with the deposit condition resulted in a stay against recovery during the appeal process. en-us Wed, 02 Apr 2014 00:00:00 +0530 Tue, 04 Nov 2014 15:38:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252805 The Tribunal held that Tax Deducted at Source (TDS) paid by NHAI should be included in the gross amount for service tax calculation, as it constitutes an amount payable to the income tax department by the service recipient. The appellant's argument, relying on a previous decision, was dismissed, emphasizing that service tax is levied on the gross amount charged. Additionally, the Tribunal required the appellant to make a specific pre-deposit to proceed with the appeal, highlighting the necessity of meeting financial obligations for appeal hearings. Compliance with the deposit condition resulted in a stay against recovery during the appeal process. Case-Laws Service Tax Wed, 02 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252805