https://www.taxtmi.com/caselaws?id=375621 The appellant, engaged in oil and gas exploration, successfully argued against the inclusion of TDS amount in service tax calculation under the reverse charge mechanism. The Tribunal agreed that TDS borne by the appellant should not be considered in the gross value for service tax. However, the demands for service tax on expenses for foreign service providers and Goods Transport Agencies (GTA) service were upheld. Penalties for non-payment of service tax were waived due to the appellant's genuine belief and consistent compliance with service tax obligations. en-us Tue, 19 Feb 2019 00:00:00 +0530 Mon, 26 Aug 2019 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375621 The appellant, engaged in oil and gas exploration, successfully argued against the inclusion of TDS amount in service tax calculation under the reverse charge mechanism. The Tribunal agreed that TDS borne by the appellant should not be considered in the gross value for service tax. However, the demands for service tax on expenses for foreign service providers and Goods Transport Agencies (GTA) service were upheld. Penalties for non-payment of service tax were waived due to the appellant's genuine belief and consistent compliance with service tax obligations. Case-Laws Service Tax Tue, 19 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375621