14 June 2016
As per CBDT circular dated 13/01/2014 TDS should be deducted on the net amount without including service tax(If service tax is indicated separately). But under Reverse Charge mechanism service provider will not charge service tax in the invoice. So whether service receiver should deduct TDS on service tax while remitting it because it does not satisfy the condition laid down by the Board Circular of indicating the Service Tax component separately in the invoice.