Tds on service tax other than rent


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Querist : Anonymous

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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?

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.

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Querist : Anonymous

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

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.

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Querist : Anonymous

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


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