Income tax on professional fee

if 1.55 Lacs is seprately shown in Professional Bill As Serivice Tax Amount and he have service tax number which is printed on Bill then Deduct TDS on 11.35 or else on 12.90 Lacs

TDS should be deducted only on professional fees and not on service tax.

As per Circular No. 1/2014 dated 13th Jan 2014 

TDS is to be deducted on the amount exclusive of service tax if the service tax amount is shown separately. As in most of the cases, Service Tax Amount is disclosed separately in the Invoice, TDS in all such cases would be deducted on the amount exclusive of service tax.

However, in case the Service Tax amount is not disclosed separately in the invoice (rare case), TDS in such cases would be deducted on the total amount i.e. the amount inclusive of Service Tax.

Totally agreed with Vishal Ji