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.
Message likes :
1 times
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.
Message likes :
1 times
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.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- TDS CREDIT MISMATCHING
- Buy back of shares u/s69
- Tax Audit Applicability – Newly Formed Partnership Firm with Profit Below 6%/8%
- Difference between Date of Payment and Date of Deduction?
- Unregistered suppliers utility
- ITDS U/S.194T of Firm
- EXPORT COMMERCIAL INVOICE HSN CODE
- GST Rate for Catering Services
- LIC maturity claim whether taxable
- TDS AND ITR ISSUE
- Non-Compliance documents have not been submitted by the contractors debited
- RCM @ 5% on Hamali charges, Transport Charges, Unloading charges we take ITC or not
- CALCULATION OF DEFFERED TAX - OP BL IS DTL & CURRET IT DTA
- LLP audit under companies act
- Experienced CA recommendation from Kolkata for FNO return filing
- Interest Reporting in Form 168
- Sales of goods of amount Rs77 lakhs to a party
- Tax Demand of ₹4,650 for AY 2026-27
- Concept of Vendor and customner reconciliation
- Mistake in e-invoice identified after 24 hours
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
