Hi, I have to make payment to a event manegment company, whether I should deduct TDS on the whole amount i.e including service tax or on the net amount i.e excluding service tax. please help
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Tds u/s 194c
Replies (6)
U Can Deduct TDS On Excluding Of Service Tax Because You Are Not Defaulting To Deduct TDS On Service Tax Amount.
Excluding secrvice tax
TDS is deductible on the income of other party, not on tax. Therefore the service tax element shall be excluded and TDS shall be applied on the remaining amount ie. Excluding service tax
thank you guys for replying 
TDS is deducted only on income portion hence TDS deduct excluding ST
Tax is to be deducted on the amount excluding service tax.
Please refer to Circular No. 1/2014 dt 13-01-2014 issued by CBDT in this regard. You may also refer to case of CIT(TDS) Jaipur vs Rajasthan Urban Infrastructure.
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