As per section 194 IA if consideration for immovable property exceeds Rs.50 lakh then the transferee has to deduct TDS @1%. I want to know if total amount paid is rs. 60 lakhs and service tax paid is Rs. 7.2 lakh (say) i.e. total amount paid is Rs. 67.2 lakh, then on what amount transferee has to deduct TDS : 1) 60LAKHS OR 2 ) 67.2 LAKHS?