F. No. 275/59/2012-IT (B)
Government of India
Ministry of Finance
Dep:mnwll\ of Revemle
Central Board of Direct axes
North Block, New Delhi
19th July, 2017
Subject: Modification of Circular No.1 of 2014 in view of substitution of Service Tax by Goods and Services Tax (GST).
The Central Board of Direct Taxes (the Board) had earlier issued Circular No. 112014 dated 13.01.2014 clarifying that wherever in terms of the agreement or contract between the payer and the payee, the Service Tax component comprised in the amount payable to a resident is indicated separately, tax shall be deducted at source under Chapter XVIl-B of the Incometax Aet, 1961 (the Act) on the amount paid or payable without including such Service Tax component.
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Circular No : 23/2017Published in Income Tax
Source : http://www.mbaclubindia.com/it/circular_23_2017.pdf