https://www.taxtmi.com/caselaws?id=448585 Service tax under Section 67 of the Finance Act, 1994 is confined to the gross amount charged by the service provider, so a tax deducted at source amount borne by the assessee and paid separately over and above the foreign service provider's invoice value did not form part of the taxable value. Where service tax had already been discharged on the invoice value under reverse charge, the separately borne TDS was not consideration passing to the service provider and could not be brought to tax. On that basis, the demand was held unsustainable. en-us Mon, 22 Jan 2024 00:00:00 +0530 Tue, 23 Jan 2024 20:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448585 Service tax under Section 67 of the Finance Act, 1994 is confined to the gross amount charged by the service provider, so a tax deducted at source amount borne by the assessee and paid separately over and above the foreign service provider's invoice value did not form part of the taxable value. Where service tax had already been discharged on the invoice value under reverse charge, the separately borne TDS was not consideration passing to the service provider and could not be brought to tax. On that basis, the demand was held unsustainable. Case-Laws Service Tax Mon, 22 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448585