Indian resident party of agreement liable to meet TDS obligation

VSL India Private Limited Vs Commissioner of Service Tax (CESTAT Chennai) CESTAT Chennai held that in agreements where one party is non-resident, it is responsibility of other Indian resident party to meet TDS obligation arising on account of the respective agreement. Facts- The assessee had entered into an ‘Offshore Services Agreement’ with their holding company namely, M/s. VSL International Ltd., Switzerland (M/s. VSLI) whereby the holding company was to provide the appellant with requisite technical assistance in the fields of consultancy, advisory, operation and other services, as per...