Tds u/s 194c

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Swanand Agavekar (Querist)
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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?

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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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.

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