Tds on service tax other than rent

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

31 October 2012 In TDS provisions please solve my query, TDS is deducted on service tax or not on payment of professionals,contractors etc?

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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31 October 2012 As per Circular No.4/2008 dated 28.4.2008, it was clarified that TDS on rental payments would be required to be made only on the basic rental amount without including service tax. In other words, TDS should not be made on the service tax portion of the rent. However, this analogy is not applicable to TDS under other sections.

In short--
For 194I - Deduct TDS on amount excluding service tax.
For other section - Deduct TDS on amount including service tax.

Querist : Anonymous

Querist : Anonymous (Querist)

31 October 2012 ok thank u sir............

CA PRAVEEN SINGH

CA PRAVEEN SINGH (Expert)
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31 October 2012 Agree with above expert..
AS PER CBDT CIRCULAR NO.4/2008 DATED 28/04/2008.
TDS DEDUCTED ON RENT EXCLUDING SERVICE TAX.
OTHER CASE TDS DEDUCTED INCLUDING SERVICE TAX.

Querist : Anonymous

Querist : Anonymous (Querist)

31 October 2012 ok thank u CA praveen singh g ...........