https://www.taxtmi.com/caselaws?id=361696 Service tax on the TDS component of royalty paid to a foreign company was found unsustainable because the tax was already discharged on the royalty actually remitted, while the TDS amount was separately paid to the Government of India. The valuation principle applied was that, for services received from outside India, the taxable value is the actual consideration charged for the service. On that basis, the TDS deduction was not treated as consideration for the service, and no service tax liability arose on that portion. en-us Fri, 02 Mar 2018 00:00:00 +0530 Wed, 13 Jun 2018 08:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361696 Service tax on the TDS component of royalty paid to a foreign company was found unsustainable because the tax was already discharged on the royalty actually remitted, while the TDS amount was separately paid to the Government of India. The valuation principle applied was that, for services received from outside India, the taxable value is the actual consideration charged for the service. On that basis, the TDS deduction was not treated as consideration for the service, and no service tax liability arose on that portion. Case-Laws Service Tax Fri, 02 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361696