https://www.taxtmi.com/forum/issue?id=111308 Labour welfare cess under the Building and Construction Workers Welfare Cess Act is treated as a tax or duty and is excluded from the service tax taxable value; it is not subject to tax deduction at source because it is a statutory levy rather than consideration for services. en-us Tue, 03 Jan 2017 12:32:57 +0530 Thu, 23 Jan 2025 15:56:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111308 Labour welfare cess under the Building and Construction Workers Welfare Cess Act is treated as a tax or duty and is excluded from the service tax taxable value; it is not subject to tax deduction at source because it is a statutory levy rather than consideration for services. Discussion-Forum Central Excise Tue, 03 Jan 2017 12:32:57 +0530 https://www.taxtmi.com/forum/issue?id=111308