No service tax on Income Tax TDS portion paid by recipient

Last updated: 13 September 2021

Court :
CESTAT, Chennai

Brief :
In M/s. T.V.S. Motor Company Limited v. The Commissioner of Central Excise & Service Tax [Service Tax Appeal No. 219 of 2009 merged with Service Tax Appeal No. 41077 of 2013 dated August 31, 2021], M/S. TVS Motor Company ("the Petitioner") had appealed against the Tribunal’s Final Order No. 652 of 2012 dated June 13, 2012. The Petitioner had appealed in the Supreme Court against the order dated June 13, 2012, and the Court vide order 2015 (37) S.T.R. J177 (S.C.) disposed of the matter. The Petitioner then again appealed in the Tribunal vide Service Tax Appeal No. 41077 of 2013 and considering the connection between the two appeals, the Tribunal had passed a common Final Order Nos. 42277-42278 / 2021.

Citation :
Final Order Nos. 42277-42278 / 2021