https://www.taxtmi.com/caselaws?id=448864 CESTAT Chandigarh held that TDS paid by appellants to Income Tax Department under Section 195A of Income Tax Act cannot be included in gross amount for service tax calculation under Rule 2(1)(d)(iv) of Service Tax Rules, 1994 read with Section 66A of Finance Act, 1994. Tribunal relied on precedents from Indian Additives Ltd. and Centre for High Technology cases. Extended period of limitation was rejected as no suppression or misstatement with intent to evade tax was established. Appeal allowed on both merits and limitation grounds. en-us Tue, 30 Jan 2024 00:00:00 +0530 Wed, 31 Jan 2024 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448864 CESTAT Chandigarh held that TDS paid by appellants to Income Tax Department under Section 195A of Income Tax Act cannot be included in gross amount for service tax calculation under Rule 2(1)(d)(iv) of Service Tax Rules, 1994 read with Section 66A of Finance Act, 1994. Tribunal relied on precedents from Indian Additives Ltd. and Centre for High Technology cases. Extended period of limitation was rejected as no suppression or misstatement with intent to evade tax was established. Appeal allowed on both merits and limitation grounds. Case-Laws Service Tax Tue, 30 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448864