Tds & service tax query

Service Tax is applicable on reverse charge basis.

TDS has to be deducted as per section 195. while making payment you have retain tds component and balance to be transferred.

 

If service is in the nature of online database retrival service then POPS would be outside india and not chargeable to service tax. Otherwise its an import of service and service tax has to be paid on reverse charge basis. As far as TDS goes TDS should be retained and then transferred. Tds rates should be considered as per sec 9 rw relevant dtaa.

1yes Reverse charge will be applicable.

2 for tds prospective 3 rules for income accrued in india

1 Receipt rule 2 resident rule 3 accrued rule

if any of rules is applicable then tds is deducted u/s 194J. if co. who provides services is DTAA OR NOTwith india is also considerable for tax rebate prospective