https://www.taxtmi.com/caselaws?id=352778 ITAT Mumbai held that service tax deducted by customers under reverse charge did not constitute income of the assessee because it was neither received nor accrued, and the assessee had no enforceable right to recover it; the addition was deleted subject to factual verification. It further held that surcharge, education cess and secondary and higher education cess could not be levied over and above the 10% treaty rate on royalty under the India-France DTAA, because the treaty cap governed the tax liability and domestic levies could not exceed it. The assessment was to be recomputed accordingly. en-us Wed, 29 Nov 2017 00:00:00 +0530 Thu, 21 Dec 2017 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352778 ITAT Mumbai held that service tax deducted by customers under reverse charge did not constitute income of the assessee because it was neither received nor accrued, and the assessee had no enforceable right to recover it; the addition was deleted subject to factual verification. It further held that surcharge, education cess and secondary and higher education cess could not be levied over and above the 10% treaty rate on royalty under the India-France DTAA, because the treaty cap governed the tax liability and domestic levies could not exceed it. The assessment was to be recomputed accordingly. Case-Laws Income Tax Wed, 29 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352778