Wht obligation where fts invoice includes cost of material

There are various Judgements in this regard. Various cases interprete the sec.194J provisions in different ways. Some courts held that TDS is to be deducted on entire bill since section.194J  stipulating a condition that TDS is to made on Gross amount charged which include reimbursement of expenses also. Refer Circular no.715 dated 8-8-1995, whrere clarification to question no.30 clearly stated that Reimbursement charges will also attract T.D.S. But as it is a Circular where it binds Revenue authorities only (but not assessee), Assessee can deduct TDS excluding Reimbursement expenses challenging Circular. But on safer side, no one prefer to have allegations with Revenue authorities. To avoid TDS on it, better thing is request Service provider to issue seperate bills for  Reimbursement of expenses and his service charge where there is no problem where you can deduct TDS on his service fee only.

totally agree with Nuli