No Service Tax Leviable on TDS Amount which does not form part of Consideration of Paid Service under ‘IPR service’ and ‘Management Consultancy service’: CESTAT [Read Order]

By Shabna Rahim - On November 9, 2023 7:00 pm - 2 mins read
No Service Tax - TDS Amount - Consideration of Paid Service - IPR service - Management Consultancy service - CESTAT - taxscan

The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that service tax cannot be levied on Tax Deducted at Source (TDS) amount which was paid by the assessee from its funds and was not deducted from the client’s accounts and does not form part of the consideration of service paid. …

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