Income tax tds on cess component

is income tax tds applicable on cess component of the payment made to contractor ?
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Quick Summary
This discussion clarifies whether Tax Deducted at Source (TDS) is applicable to the cess component of payments made to contractors. The consensus is that TDS is not applicable on the cess itself, but rather on the base price of the service. Further clarification on specific sections or orders related to this ruling is sought.

No .Tds is applicable on the base price
Is there any section or any order related to this

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