Mrs. X registered under Service Tax Act for Courier Service, adn the same party is claiming not to deduct TDS under the service of transportaion of goods by road based on the recent notification. In his bills he is charging service tax on full amount without any abatement as he registered for Courier services.
If he claims as courier service we need to deduct TDS, If he claims under Transportation no need to deduct TDS.
Can the same party can be treated as providing different services under Service Tax Act and for Income Tax Act.
Please clarify in this regard. thanks in advance.
Regards,
S.V.Ramana.