https://www.taxtmi.com/caselaws?id=343404 Service tax under reverse charge was not payable on the TDS amount remitted to the Income Tax Department in connection with payments to foreign service providers. The relevant taxable value was the actual consideration charged for the services, and the record showed that the agreed contractual amount had already been paid to the foreign suppliers. The TDS payment was an additional tax obligation of the appellant and was not part of the gross amount charged for the services. On that basis, the demand could not be sustained and the appeal was allowed in favour of the assessee. en-us Fri, 31 Mar 2017 00:00:00 +0530 Mon, 01 Jan 2018 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343404 Service tax under reverse charge was not payable on the TDS amount remitted to the Income Tax Department in connection with payments to foreign service providers. The relevant taxable value was the actual consideration charged for the services, and the record showed that the agreed contractual amount had already been paid to the foreign suppliers. The TDS payment was an additional tax obligation of the appellant and was not part of the gross amount charged for the services. On that basis, the demand could not be sustained and the appeal was allowed in favour of the assessee. Case-Laws Service Tax Fri, 31 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343404