“Section 68(2)”

Section References (mined)Section 68Section 68(2)1 judgments

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

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