https://www.taxtmi.com/caselaws?id=754892 CESTAT Chennai held that service tax is not payable on TDS amounts deducted from royalty payments to foreign companies. The tribunal ruled that TDS paid to government exchequer arises from statutory liability and cannot be considered consideration for taxable services unless specifically mandated by law. Citing Supreme Court precedent in Jain Bros. case, the tribunal found no legislative provision sanctioning double taxation on TDS amounts. Following earlier decisions including Adani Bunkering case, CESTAT determined appellant not liable for service tax on TDS paid on behalf of foreign service provider, setting aside the demand order and allowing the appeal. en-us Tue, 02 Jul 2024 00:00:00 +0530 Tue, 02 Jul 2024 21:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754892 CESTAT Chennai held that service tax is not payable on TDS amounts deducted from royalty payments to foreign companies. The tribunal ruled that TDS paid to government exchequer arises from statutory liability and cannot be considered consideration for taxable services unless specifically mandated by law. Citing Supreme Court precedent in Jain Bros. case, the tribunal found no legislative provision sanctioning double taxation on TDS amounts. Following earlier decisions including Adani Bunkering case, CESTAT determined appellant not liable for service tax on TDS paid on behalf of foreign service provider, setting aside the demand order and allowing the appeal. Case-Laws Service Tax Tue, 02 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754892