TDS from Own Account not excludible from Gross Taxable Value

FCI OEN Connectors Ltd Vs Commissioner of Central Tax (CESTAT Bangalore) CESTAT Bangalore held that TDS amount paid to the Government by the appellant from his own account not to be included in the gross taxable value. Accordingly, service tax not leviable on the same. Facts- The appellant is engaged in the manufacture and sale of electronic connectors. The services viz. ‘IPR services’ and ‘Management Consultancy’ services imported from related parties located outside India, are chargeable to service tax under reverse charge mechanism basis u/s. 66A of the Finance Act, 1994. On the bas...