tds to be dedueted on net for 194j?

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1) TDS on a bill of  a professional should be charged on the net billing amount or the amount including the service tax. please give reference to section or circular please.

  e.g) bill--> 10000, service tax-->1224(old rate).

so tds should be deduted for 10000, or 11224.

Replies (8)
including
can i please have the reference of sec or circular please. thank you
AMOUNT INCLUDE SERVICE TAX FOR DEDUCTION OF TDS
hai, iam living &working in mumbai field of accounts. so please tell me service tax rules and work details. send me on my mail.
refer to circular no 726, dated 18-10-1995..will surely clear the query...
the tds is to be deducted on the amount including service tax......... circular 715 of cbdt clarifies the position for reimbursements...that is logically also applicable to this case........ thanks
hai, iam living &working in chennai field of accounts. so please tell me service tax rules and work details. send me on my mail.
YES, TDS SHOULD BE DEDUCTED ON AMOUNT NET OF SERVICE TAX


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