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Tds on advertisement

This query is : Resolved 

25 May 2016 Hello,
Kindly please suggest that should i deduct tds on advertisement on net amount(Excluding S.tax) or gross amount(Including S.tax) ?
For Example :- Ads Charges :- 32500/- S.tax :- 4713 Gross amount :- 37213
Now should i deduct TDS on 32500 or 37213..
Kindly please inform ASAP..

25 May 2016 tds will deduct on rs. 32500/- @1% on huf and individual and 2% on others.

25 May 2016 No TDS on Service Tax if shown separately

CIRCULAR NO. 1/2014 ,DATED 13-1-2014




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