TDS u/s 194C on Service Tax
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
20 December 2010
Whether TDS on service tax can be deducted u/s 194c from the Rake handling bill of the contractor, where the party has clearly mentioned the handling chgs as well as service tax there on?
20 December 2010
Income tax is to be deducted u/s 194C on the gross amount of the invoice including on the service tax amount.
21 December 2010
I remember to have read, no TDS on Service Tax. I will also refresh. Let us wait for other expert's views
21 December 2010
It is only of 194I. Relevant portion of the circular read as follows:-
"Therefore it has been decided that tax deduction at source (TDS) under sections 194-I of Income-tax Act would be required to be made on the amount of rent paid/payable without including the service tax".
"Therefore it has been decided that tax deduction at source (TDS) under sections 194-I of Income-tax Act would be required to be made on the amount of rent paid/payable without including the service tax".
21 December 2010
to suppliment : -
The above clarification was in respect of service tax on rent paid to landlord.
In my view, TDS is not deductible on Service tax charged for renting of land & Building only. TDS on other items falling under 194I(ie. Hiring of equipments) has to be deducted.
The above clarification was in respect of service tax on rent paid to landlord.
In my view, TDS is not deductible on Service tax charged for renting of land & Building only. TDS on other items falling under 194I(ie. Hiring of equipments) has to be deducted.
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