Tds on sale of property

There are not one but two TDS sections

194I - on rent (where TDS deducted not on service tax portion of rent of property)

194IA - on sale of property (on the basis of sale agreement)

also addition if it is in Maharashtra  add VAT

As the wordings of the Sec 194IA is "Any sum" ...It includes service tax also 

My understanding is that buyer has to deduct TDS from amount paying June/13 on wards, if the property value (Sale consideration) is more than 50 Lakh. But when one of my client faced problem with registrar office when he went for registering his above 1 cr property and is deducted tds only from payment made to the builder from Jun/13 on wards where the registrar is insisting to show the TDS payment challan on whole property value. In this case, I want to understand more. Can anybody help me out?

Yes ur view is correct, On a reading of the section, it appears as if the trigger for section 194-IA is payment or credit of any sum for transfer of immovable property. Tax withholding should be restricted only to any payments made after June 1, 2013. Suppose for a property of 70 lacs if the purchaser pays 40 lacs before June,13 and remainig 30 lacs pays after June'13, Tax should be deducted only on 30 Lacs. (i.e Payments made after June'13)

tds  shall be deductable( including service tax) where ever it is mentioned "ANY SUM" in any of the sections of    t.d.s

 have querry by mistake i place buyer pan number into seller coloum how can i revert this tds credit please help me its urjent