https://www.taxtmi.com/caselaws?id=799477 Self-borne TDS paid by a service recipient from its own funds, without deduction from consideration payable to a foreign service provider, is not consideration for taxable service and is excluded from taxable value under reverse charge. Although the Commissioner (Appeals) has remand jurisdiction, remand is inappropriate where the relevant facts are conclusively established. For reverse-charge service tax, the applicable rate is determined by the date of receipt of service, not by a later invoice or payment date; a subsequent rate reduction does not alter liability for earlier services. Interest applies only to the surviving rate-differential liability, while penalties do not apply to the excluded TDS component or an interpretational rate dispute. en-us Mon, 21 Sep 2026 00:00:00 +0530 Wed, 23 Sep 2026 08:48:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799477 Self-borne TDS paid by a service recipient from its own funds, without deduction from consideration payable to a foreign service provider, is not consideration for taxable service and is excluded from taxable value under reverse charge. Although the Commissioner (Appeals) has remand jurisdiction, remand is inappropriate where the relevant facts are conclusively established. For reverse-charge service tax, the applicable rate is determined by the date of receipt of service, not by a later invoice or payment date; a subsequent rate reduction does not alter liability for earlier services. Interest applies only to the surviving rate-differential liability, while penalties do not apply to the excluded TDS component or an interpretational rate dispute. Case-Laws Service Tax Mon, 21 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799477