https://www.taxtmi.com/caselaws?id=325627 For imported services, service tax under reverse charge is computed on the actual consideration or gross amount charged for the service, not on a recipient-paid tax burden that is outside the service consideration. The record showed tax had already been discharged on the foreign architect's billed consultancy fee, and there was no basis to treat the income tax borne by the recipient as part of the taxable value. Service tax could not therefore be fastened on that amount, and liability remained confined to the sum actually billed by the foreign architect. en-us Wed, 24 Feb 2016 00:00:00 +0530 Tue, 06 May 2025 09:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325627 For imported services, service tax under reverse charge is computed on the actual consideration or gross amount charged for the service, not on a recipient-paid tax burden that is outside the service consideration. The record showed tax had already been discharged on the foreign architect's billed consultancy fee, and there was no basis to treat the income tax borne by the recipient as part of the taxable value. Service tax could not therefore be fastened on that amount, and liability remained confined to the sum actually billed by the foreign architect. Case-Laws Service Tax Wed, 24 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325627