https://www.taxtmi.com/caselaws?id=413435 Service tax on technical assistance services received from outside India was confined to the actual consideration charged for the service, and not to the TDS portion of royalty borne by the recipient. The record showed that tax had already been discharged on the invoiced amount, and there was no material to treat the TDS component as part of the consideration for valuation purposes. Following the same principle applied in the assessee's earlier matter, the demand on the TDS amount was held unsustainable and set aside. en-us Fri, 24 Sep 2021 00:00:00 +0530 Mon, 25 Aug 2025 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413435 Service tax on technical assistance services received from outside India was confined to the actual consideration charged for the service, and not to the TDS portion of royalty borne by the recipient. The record showed that tax had already been discharged on the invoiced amount, and there was no material to treat the TDS component as part of the consideration for valuation purposes. Following the same principle applied in the assessee's earlier matter, the demand on the TDS amount was held unsustainable and set aside. Case-Laws Service Tax Fri, 24 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413435