CA Student
15932 Points
Joined May 2011
No. TDS deduction is not required if service tax has been indicated separately.
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As per Circular No. 01/2014, dated 13.01.2014, CBDT has clarified that wherever in terms of the agreement/contract between the payer and the payee, the service tax component comprised in the amount payable to resident is indicated separately, tax shall be deducted at source under Chapter XVII-B of the Act on the amount paid/payable without including such service tax component.
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Note: I have presumed that the aggregate amount paid during the financial year has not crossed/expected to cross Rs. 75,000.