Tds u/s 194c
This query is : Resolved
22 September 2012
Service provider is giving me service of Manpower Supply.
He charges me Labour Charges + Service Tax
On which amount i should deduct Tax at source from his payment? on Total Amount? or on Labour Charges amount?
He charges me Labour Charges + Service Tax
On which amount i should deduct Tax at source from his payment? on Total Amount? or on Labour Charges amount?
22 September 2012
In the Given case TDS to be deducted on Total amount including service tax.
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.
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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