Tds & service tax

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dhaval shah (Querist)
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15 September 2011 GOOD MORNING SIR,

MY QUERY IS,
IF INDIVIDUAL PROVIDING SERVICE TO THEIR CLIENTS ON CONTRACT BASIS, DEDUCTION OF TDS SHOULD BE ON WHICH AMT.? THAT IS AMT. AFTER ADDITION OF SERVICE TAX OR BEFORE

CA MANOJ GUPTA

CA MANOJ GUPTA (Expert)
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15 September 2011 THIS IS AFTER INCLUSION OF SERVICE TAX
gO TH THE CBDT CLARIFICATION AS UNDER
The payments made under section 194-I differ significantly from payment made under section 194J in the way that in the case of 194-I TDS has to be deducted on any income paid as rent. However, in the case of section 194J TDS has to be deducted on any sum paid as professional and technical fees. The Board had decided to exclude TDS on service tax component on rental payment because it was construed that service tax payment cannot be regarded as income of the landlord. Since section 194J covers any sum paid, therefore the board has decided not to extend the scope of Circular No. 4/2008, dated 28-4-2008 to such payment under section 194J.—Vide Circular F.No. 275/73/ 2007-IT(B), dt. 30-6-2008.
CA MANOJ GUPTA
JODHPUR
09828510543

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