CESTAT Allows Appeal Holding TDS Paid Separately Not Part of Taxable Value: CESTAT Hyderabad

Sheladia Rites (JV) Vs Commissioner of Central Excise & Service Tax (CESTAT Hyderabad) The appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad arose from an order dated 30.10.2012 passed by the Commissioner (Appeals), which upheld a service tax demand of Rs. 3,85,930 along with interest under Section 75 of the Finance Act, 1994. The appellant had entered into a contract with the National Highway Authority of India (NHAI) for providing Consulting Engineering Services relating to the widening and upgrading of roads, including construction of minor bridges...