Tds on advertisement

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Querist : Anonymous

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Querist : Anonymous (Querist)
03 December 2014 I made an expense for advertisement in news paper through advertisement agency.

Advertising agency make a bill as given below...just like exemple

Remebreshment to publication : Rs. 85
Commission on advertisement : Rs. 15
Total : Rs. 100
Serv Tax@ 12.36% on Rs.15 : Rs. 1.854
Total Amount : Rs. 101.854

my query is which amount will be elegible for deducting tds on only Rs. 15 or whole Rs .100 as per section 194c/194h

03 December 2014 85 qualifies for 194C and 15 qualifies for 194H

03 December 2014 and additionally no tds on service tax ammount.

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Querist : Anonymous

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Querist : Anonymous (Querist)
03 December 2014 have you any case laws regarding this query.

03 December 2014 no case is required when there is circular no 1/2014 and section which claerifies everything.

03 December 2014 Np case law reuired as there is no ambiguity, especially after the circular 01/2014 dated 13/01/2014

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Querist : Anonymous

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Querist : Anonymous (Querist)
03 December 2014 here may be a case laws


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