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Tds u/s 194 c on service tax portion of bill

01 August 2012

Whether TDS on Contractors u/s 194C is deductible including Service Tax amount or Excluding Service Tax amount.?

Also if i have received a supplementry bill for the payment of service tax (due to change in rate of service Tax from 10% to 12%) whether TDS is to be deducted on that supplementry bill also?

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5 Replies

CA AYUSH AGRAWAL (Kolkata-Pune-Mumbai) (26986 Points)
Replied 01 August 2012

If Supplemantry Service Tax Bill is There , Then Aalso Need to Deduct TDS,

Except 194I on All Section, TDS Need to be deduct on service tax portion also.

Saurabh Maheshwari (B.com,ACA) (5923 Points)
Replied 01 August 2012

@ Ayush Why TDS not deductible on the value of Suppl invoice?

Santosh V. Thakur (Sr. Accountant) (187 Points)
Replied 02 August 2012

Supplement bill also part of bills, hence TDS should be deduct on Supplimentary bill also.

CA PRAVEEN SINGH (MANAGER ACCOUNTS) (2277 Points)
Replied 02 August 2012

Originally posted by : Santosh V. Thakur

Supplement bill also part of bills, hence TDS should be deduct on Supplimentary bill also.

YES......

Ashok Kumar (sr. accountant) (21 Points)
Replied 24 November 2012

U/s 194 c the Word is Used " on any sum Payable" which includes Service tax . It Means TDS will be deducted on Supplimentry Bill also because it is a part of that Bill.