Service Tax Not Payable on TDS paid by Indian Company on behalf of Foreign Service Provider: CESTAT [Read Order]

TDS paid to the government by the appellant arises from a statutory liability and cannot be considered 'consideration' for services unless mandated by law
CESTAT - Service Tax - Customs - Excise - Custom Excise Service Tax - Appellate Tribunal - TAXSCAN

The CESTAT ( Customs, Excise and Service Tax Appellate Tribunal ) has ruled that service tax is not payable on TDS paid by the Indian Company on behalf of the Foreign Service Provider. Thus, the impugned order which raised the demand was set aside by the tribunal. The appellant, M/s. Indian Additives Ltd, provides services…

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