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TDS on Services Tax

This query is : Resolved 

17 November 2010 My assess had deducted TDS on a Bill for Professional Services fees inclusive a services tax ? So is this Correct or Circular No.4 of 2007 will Apply to this ?

Confused with Circular No.4 of 2007 with TDS provisions U/S 194-J of Income Tax Act 1961.

17 November 2010 Yes the deduction is correct. TDS to be deducted on amount excluding service tax only in case of sec 194I.(Cicular No. 4 dated 28-04-2008)

17 November 2010 https://www.caclubindia.com/articles/no-tds-on-service-tax-component-4384.asp

Also see above article for detailed info.

17 November 2010 section 194J stipulates that "any sum paid" to professional for his services then TDS will be deducted on the service tax


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