Incorrect Service Tax Demand Based on TDS Amount: CESTAT Quashes Demand for Inflated Taxable Value [Read Order]

The Chennai Bench of Customs,Excise and Service Tax Appellate Tribunal(CESTAT)quashed the service tax demand made on the assessee, ruling that the taxable value had been inflated by incorrectly adding the Tax Deducted at Source (TDS) amount. Samy Construction,appellant-assessee,provided services to government bodies, municipalities, the Tamil Nadu Electricity Board, and corporates. The department claimed that the…