194J

TDS to be deducted excluding service tax

Hi Subbiah,

TDS is always deducted on the amount including service tax. If the gross income  received is Rs.10,000 then service tax on that would be Rs 1,236 @ 12.36%. Hence TDS will be deducted on the total amount of Rs. 11,236/- (Rs 10,000 + Rs 1,236)

TDS is To Be Deducted On Basic Amount Since That What Is the Income of the person and not the service tax amount.

also there is circular of cbdt in this regd

i would rather ask ms.shruti to check into the law

TDS should be deducted on the total amount i-e gross amount + service tax amount. only incase of rent, tds can be deducted on amount excluding service tax.

TDS always deducting including servicetax. But in the case of rent TSD on the amount excluding service tax

Dear Mr. SUBBIAHK

it is absolutely right that TDS wil always be deducted on gross amount i.e including the amount of service tax EXCEPT in one case i.e in case of RENT as circullar has been issued by the CBDT in such case..

in case of TDS oin rent is always deducted on net amount i.e excluding the amount of service tax.

Hi.. Nitin
 

Can you please give the circular number before advised to madam Sruti

Hi... nitin

I think you are wrong...

as far as my concern there is no such circular in this regard..