Whether the amount of TDS deducted and paid on behalf of foreign service provider to be included in the value for the purpose of calculation service tax liability under reverse charge? i.e. say we have made a payment of Rs. 80/- to the service provide and Rs. 10/- as TDS to the Government, whether service tax to be paid on Rs. 80/- or Rs. 90/-?
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Tds to be included in the value for calculating service tax?
Replies (1)
if the TDS amount is not deducted but borne by the payee, then such amount of TDS is deemed to be added in value of service received, and service tax is applicable on gross amount including TDS. however if TDS is deducted from payment , then no such implication.
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