𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗮𝗻𝗱 𝗧𝗗𝗦 📢 The Tribunal ruled: "TDS deposited, which is over and above the invoice value, cannot be charged to service tax as it is not part of the invoice value."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Adani Bunkering Pvt. Ltd 𝗜𝘀𝘀𝘂𝗲 𝗥𝗮𝗶𝘀𝗲𝗱: The appellant paid service tax on the total invoice value to a foreign service provider under reverse charge. The Department claimed service tax was due on TDS paid to the Income Tax Department, which exceeded the invoice value.

⚖️ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The Tribunal ruled that only the invoice value is subject to service tax under Section 67. Since TDS was not part of this value, it cannot be taxed, rendering the demand unsustainable and the impugned order set aside.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Adani Bunkering Pvt. Ltd vs. Commissioner of C.E., Ahmedabad - II 𝗦𝗘𝗥𝗩𝗜𝗖𝗘 𝗧𝗔𝗫 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 11512 of 2016 - DB 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 22 January 2024

The appeal was allowed, confirming that TDS over and above the invoice amount does not attract service tax.