https://www.taxtmi.com/caselaws?id=763613 CESTAT Ahmedabad held that service tax liability should be calculated on the amount after deducting TDS, not on the entire gross amount. The department's demand for service tax on TDS amount was rejected, as Section 67 of Finance Act, 1994 and relevant service tax rules require TDS to be deducted from taxable value before calculating service tax. The tribunal relied on precedent establishing that service tax cannot be demanded on TDS amounts already deducted from taxable value. The appeal was allowed and the impugned order was set aside. en-us Fri, 29 Nov 2024 00:00:00 +0530 Mon, 23 Dec 2024 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763613 CESTAT Ahmedabad held that service tax liability should be calculated on the amount after deducting TDS, not on the entire gross amount. The department's demand for service tax on TDS amount was rejected, as Section 67 of Finance Act, 1994 and relevant service tax rules require TDS to be deducted from taxable value before calculating service tax. The tribunal relied on precedent establishing that service tax cannot be demanded on TDS amounts already deducted from taxable value. The appeal was allowed and the impugned order was set aside. Case-Laws Service Tax Fri, 29 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763613