Treatment of TDS on Service Tax
This query is : Resolved
15 April 2009
Whether TDS needs to be deducted on the service tax amount for Consultancy services u/s 194J as their is no circular for this?
15 April 2009
NO TDS ON SERVICE TAX. THERE IS A SUPREME COURT JUDGEMENT TO THIS EFFECT.
16 April 2009
TDS is deducted on the Amount Credited or Paid. hence Service tax is not excluded from TDS Deduction. and there is no any exception in this regard.
16 April 2009
clarification has been sought by Bombay Chamber & commerce & Industry regarding applicability of circular 4/2008 on section 194-J ,and asked the department that whether TDS is to be deducted on service tax collected on the service tax portion collected along with professional services.And it has been replied by the department that scope of clarification issued for section 194-I(RENT) can not be extended for section 194-J(Prof. services).
so conclusion is that
for section 194 I - TDS shall be deducted excluding of service tax as the provision contains the term " any rent" nad it is also clerified by the CBDT.
For section 194J: TDS shall be deducted including of service tax as the provision contains the term " any sum payable " and it is also clerified by the CBDT.
for all other section - TDS shall be deducted including of service tax , although it is not specifically clerified by the CBDT but because as the provision contains the term " any sum payable "
If u want i can also forward you the PDF copy of the said letter.
so conclusion is that
for section 194 I - TDS shall be deducted excluding of service tax as the provision contains the term " any rent" nad it is also clerified by the CBDT.
For section 194J: TDS shall be deducted including of service tax as the provision contains the term " any sum payable " and it is also clerified by the CBDT.
for all other section - TDS shall be deducted including of service tax , although it is not specifically clerified by the CBDT but because as the provision contains the term " any sum payable "
If u want i can also forward you the PDF copy of the said letter.
21 April 2009
i support mr manmohan
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