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    <title>2025 (10) TMI 11 - CESTAT CHENNAI</title>
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    <description>For July 2012-October 2013 under reverse charge, CESTAT CHENNAI - AT held that the appellant&#039;s TDS remitted to the Income Tax Dept on behalf of a foreign service provider is not part of the taxable consideration under s.67(1)(a) and therefore not liable to service tax. The Tribunal followed an earlier Tribunal ruling on the same issue, set aside the confirmed demand, and allowed the appeal.</description>
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      <description>For July 2012-October 2013 under reverse charge, CESTAT CHENNAI - AT held that the appellant&#039;s TDS remitted to the Income Tax Dept on behalf of a foreign service provider is not part of the taxable consideration under s.67(1)(a) and therefore not liable to service tax. The Tribunal followed an earlier Tribunal ruling on the same issue, set aside the confirmed demand, and allowed the appeal.</description>
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