DCIT (TDS)(OSD)-2(3), MUMBAI vs. UBER INDIA SYSTEMS PVT LTD, MUMBAI
In the result, the appeal by the Revenue is dismissed
ITA 126/MUM/2023[2019-20]Status: DisposedITAT Mumbai26 Apr 2023AY 2019-20
Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail
For Appellant: Shri Hiten ChandeFor Respondent: Shri Ankush Kapoor
Section 165ASection 204Section 250
services provided in India. Correspondingly, Rule 2(1)(d)(ii) prescribed person providing service as a Person liable for paying service tax.
Section 68(2) of the Finance Act, 1994 provides that on specified services the service tax shall be paid by prescribed person. In March 2015, Central Board
