Tds on service tax
This query is : Resolved
01 February 2012
Whether tds can be charged on service tax portion as in case of Sec 194 J & 194 I ??
As per circular issued by Department, I think that tds will have to charge. Please give your best opinion in this matter.
As per circular issued by Department, I think that tds will have to charge. Please give your best opinion in this matter.
01 February 2012
Except for 194I, income tax is to be deducted on the bill amount including service tax. Please see CIRCULAR NO. 4/2008, DATED 28-4-2008 for full details.
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01 February 2012
Actually it depends on the language used in the relevant section...section 194A,194D, 194H, 194I, 194B etc. used the word "any income", whereas 194C, 194J etc. used the word "any sum". when the word "any income" was used , TDS should not be deducted on Service tax and when the word "any sum" was used , TDS should be deducted on Service tax amount. Hopes you understand the concept.
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02 February 2012
thanks to all experts for quick reply. But it seems to be wrong that tds will be charged on service tax portion. Because service tax charged is not a part of income. It is only a tax burden which is finally deposited to Govt. Credit. Plz. quote any case law in this regard.
02 February 2012
Under section 194J, TDS required to be deducted on service tax part.
02 February 2012
There is no need to cite any case law... TDS to be deducted on gross amount if paid for other than section 194I...
Even though the service tax is not an income.
Even though the service tax is not an income.
03 February 2012
thanks to all expert penal.
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