https://www.taxtmi.com/forum/issue?id=115188 Applicability of service tax on TDS for imported services depends on whether TDS is deducted from the invoice or paid over and above it; assessment turns on the period of demand, controlling case law since deletion of Rule 7(1), and departmental circulars, with one view stressing the separation between Income Tax (TDS) and Service Tax under the Finance Act and that service tax can be attracted irrespective of TDS deduction subject to valuation rules. en-us Tue, 16 Jul 2019 11:33:00 +0530 Thu, 23 Jan 2025 15:55:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115188 Applicability of service tax on TDS for imported services depends on whether TDS is deducted from the invoice or paid over and above it; assessment turns on the period of demand, controlling case law since deletion of Rule 7(1), and departmental circulars, with one view stressing the separation between Income Tax (TDS) and Service Tax under the Finance Act and that service tax can be attracted irrespective of TDS deduction subject to valuation rules. Discussion-Forum Service Tax Tue, 16 Jul 2019 11:33:00 +0530 https://www.taxtmi.com/forum/issue?id=115188