https://www.taxtmi.com/caselaws?id=365538 The Tribunal dismissed the appeal, upholding the lower authority's decision to reject the refund claim. It clarified that service tax is to be calculated on the gross amount charged by the service provider, including any TDS deducted by the service recipient. The decision emphasized the importance of complying with statutory requirements and providing necessary documentation to support refund claims in tax matters. The ruling reaffirmed that service tax liability is based on the gross value as per the Finance Act, 1994, and not on the net amount received after deduction of TDS. en-us Fri, 13 Jul 2018 00:00:00 +0530 Mon, 20 Aug 2018 06:49:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365538 The Tribunal dismissed the appeal, upholding the lower authority's decision to reject the refund claim. It clarified that service tax is to be calculated on the gross amount charged by the service provider, including any TDS deducted by the service recipient. The decision emphasized the importance of complying with statutory requirements and providing necessary documentation to support refund claims in tax matters. The ruling reaffirmed that service tax liability is based on the gross value as per the Finance Act, 1994, and not on the net amount received after deduction of TDS. Case-Laws Service Tax Fri, 13 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365538