TDS on service tax

This query is : Resolved

Hardik Varu (Querist)
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10 September 2010 In case of jobwork exp(payment to contractor)
If the invoice is as follows:

Jobwork bill amount - 10000
Service tax@10.3% 1030
Total 11,030

Then TDS is to be deducted on Rs.10,000 or on Rs.11030???

If there is any notification or circular please give its reference.

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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10 September 2010 TDS need to deduct on Rs. 11030/-

Update:05.07.2008:A clarification regarding applicability of circular 4/2008 has been issued by the dept to bombay chamber of commerce and clarified that section 194 j is not covered under circular 4/2008 .hence tds should be deducted on service tax under section 194J(professional fees)

CMA. Subhash Kumar Jha

CMA. Subhash Kumar Jha (Expert)
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10 September 2010 TDS will be applicable on the whole amt i.e 11030/-

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CMA. Subhash Kumar Jha

CMA. Subhash Kumar Jha (Expert)
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10 September 2010 Dear Ramesh,

Can you clarify...

Suppose there is a bill for housekeeping service in office & bill is raise as Rs. 30000/- Plus service tax @ 10.3 %.

So what should be the position (refer your above answer?)

CMA. Subhash Kumar Jha

CMA. Subhash Kumar Jha (Expert)
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10 September 2010 *

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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10 September 2010 Dear Subhash

The department has issue the CIRCULAR NO. 4/2008, DATED 28-4-2008:

In this Rent specifically excluded from the deduction of TDS on service tax,

So there is no such exemption for Sec.,19C or 194J

So TDS need to be dedcuted on Service tax charged on Contractor bills and professional bills, except the Rent payment

Message likes : 1 times

CMA. Subhash Kumar Jha

CMA. Subhash Kumar Jha (Expert)
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10 September 2010 Ok thanks