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Tds on service tax component - cir 1/2014 dt 13.01.14

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Querist : Anonymous

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Querist : Anonymous (Querist)
26 July 2014 CBDT has issued the above mentioned circular regarding TDS on service tax component while payment of an invoice/ advance etc.As per the circular, TDS need not be deducted on the service tax component which was only applicable to Section 194K -rent payment- earlier.

Since the circular quotes a Rajasthan High Court Judgement regarding Professional Charges, is the circular applicable / restricted only to TDS U/s 194 J or can be extended to other section like 194 C and 194 H.

Opinion is sought on the same.


Thanks in advance.

26 July 2014 This is applicable for all section. TDS to be deducted on amount excluding Service Tax. Earlier it was only for 194I but after the said notification this is applicable for all sections.


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