Service Tax Not Leviable on TDS Component of Foreign Remittances: CESTAT Chennai

International Flavours & Fragrances India P. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chennai Bench, in the case of International Flavours & Fragrances India P. Ltd. Vs Commissioner of GST & Central Excise, ruled that Service Tax cannot be levied on the Tax Deducted at Source (TDS) amount paid by an Indian service recipient on foreign remittances under the Income Tax Act, 1961, when that amount is over and above the foreign service provider’s invoice value. The tribunal held that the TDS is...