Service tax not payable on TDS paid on behalf of foreign service provider

Indian Additives Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai) The case of Indian Additives Ltd vs Commissioner of GST & Central Excise, adjudicated by CESTAT Chennai, revolves around the applicability of service tax on TDS payments made by service providers to foreign companies. Indian Additives Ltd, a service provider in sectors like Intellectual Property Right Service and Scientific and Technical Consultancy Service, entered agreements with Chevron Oronite Company LLC, USA. The dispute arose when the appellant did not pay service tax on the TDS portion of royalty paym...