Cbdt dt. 13/01/2014 for non deduction of tds on service tax

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

28 February 2014 Sir / Madam,
We have received an invoice dated as on 05.02.2014 as follows:
Professional Charges 2,00,000
Out of pocket exp 25,200
Service Tax 27,834
Total 2,53,034

My question is whether we have to deduct TDS (10%)on total amount or only on professional charges (Keeping in mind of CBDT circular dt 13.01.14)
We have made the payment. Please clarify me in this regard as earlier as possible. Thanks in advance.

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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28 February 2014 TDS to be deducted only on Professional Fees exclusive of service tax amount.

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CA Bikash Ranjan Das ACA, CMA

CA Bikash Ranjan Das ACA, CMA (Expert)
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28 February 2014 As per the CBDT circular if service tax will be shown seaprately, then no TDS is required to be made on the Service Tax Componet.

Hence TDS has to be deducted on 225200 only ( 200000 for professional charges + 25200 out of pocket exp).

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