Service tax on repair & maintanance

I make purchase vouchers of invoices

I came to invoice of job work and repair & maintance(Sevice)

In both cases TDS is cut(as in both invoices service is provided)

But in case of repair & main. TDS is cut including Service tax. why ?

Replies (1)

Dear Sachin,

Reason is provision of section 194 says that TDS is on Sum paid against the Services. i.e., the total sum including service tax mentioned in the invoice.

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