Hello, Circular No. 1/2014 dated 13-1-2014, clearly states TDS is not to be deducted on Service Tax for deductions u/s 194j. Is this applicable for TDS deductions under other sections(ex. 194C ) also?(refer sl 3 of the circular)
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Tds on service tax
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As per CBDT CIRCULAR NO. 1/2014 [F.NO.275/59/2012-IT(B)], DATED 13-1-2014 the Board has decided that wherever in terms of the agreement/contract between the payer and the payee, the service tax component comprised in the amount payable to a 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.
Chapter XVII- B not only includes Section 194J but it inculdes all other Sections of TDS deduction as well.
However in case u have not entered into agreement/contract with the person to whom u r paying the money then u have to deduct TDS on whole amount of bill including Service Tax.
Regards
Rohit Gupta
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