Gross amount charged by Service provider u/s 67 of Finance Act attracts Service Tax and not on TDS amount: CESTAT [Read Order]

Gross amount charged by Service - Finance Act Attracts service tax - Tax Deducted at Source - Finance Act -Customs - TAXSCAN

The Hyderabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the gross amount charged by the service provider under Section 67 of the Finance Act, 1994, will only attract service tax and not on the Tax Deducted at Source (TDS) amount.  GVK Oil & Gas Ltd, the appellant assessee was…

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