TDS Deduction on Service Tax

is set up and registration fees part of professional fees ?

Yes , service tax should be include TDS in the invoice amount. Cheers

TDS is required to be deducted on the amount of expenditure booked in the books of accounts.There are two cases regarding deduction of TDS on service tax amount-:

a.If the company is taking claim of the service tax paid on input services under CENVAT CREDIT RULES. then in that case the expenditure booked in the books of company is net of Service tax amount. Hence TDS is required to be deducted only on the expenditure booked i.e net of service tax.

b. While in other case in which the company is not taking credit of service tax paid in that case the expenditure booked in the books of accounts is inclusive of service tax, in that case TDS is required to be deducted on the whole amount i.e inclusive of service tax.