Tds
This query is : Resolved
Jitender Bhatia
(Querist)
07 August 2014
An Invoice contains material and repair charges both (means electricity item and repair) so will we deduct tds on repair only or whole invoice excluding service tax....
07 August 2014
no tds is applicable on service tax amount
07 August 2014
TDS to be deducted on amount excluding service tax. The CBDT has issued Circular No. 1/2014 dated 13.01.2014 pointing out that the Rajasthan High Court has taken the view in CIT(TDS) vs. Rajashthan Urban Infrastructure that if as per the terms of the agreement between the payer and the payee, the amount of service-tax is to be paid separately and was not included in the fees for professional services or technical services, no TDS is required to be made on the service-tax component u/s 194J of the Act. Pursuant thereto, the CBDT has decided in exercise of powers u/s 119 that wherever the terms of the agreement/ contract between the payer and the payee, the service tax component comprised in the amount is indicated separately, tax shall be deducted at source under Chapter XVII-B of the Act on the amount paid/payable without including such service tax component. Complete notification may be seen from below link--
https://law.incometaxindia.gov.in/DIT/Circulars.aspx
https://law.incometaxindia.gov.in/DIT/Circulars.aspx
Rupesh Jain
(Expert)
07 August 2014
In circular 1/2014 use only section 194J
not use the section 194C.
not use the section 194C.
07 August 2014
no, even on all other section of tds , no tds on service tax portion is applicable refer 1/2014 properly.
07 August 2014
TDS should be deducted only on Repair Charges excluding Service Tax.
For all sections TDS should be deducted on amount excluding Service Tax.
For all sections TDS should be deducted on amount excluding Service Tax.
Nikhil Kaushik
(Expert)
08 August 2014
Dear Rupesh,
The circular refers to Chappter XVII-B which includes all TDS section.
The circular refers to Chappter XVII-B which includes all TDS section.
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