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Regarding tds on proffessional fees bill

This query is : Resolved 

10 January 2016 Dear Sir,

if professional fees bill includes service tax and how to deduct tds for it,and if service receiver is not registered for service tax then, shall we deduct the tds on bill amount or excluding service tax amount and let me know in this regard and please let me know any circular for this reagrd or change in rules notification is required to me

10 January 2016 Dear
As per circular dated 01/2014 the TDS is to be deducted net of service tax amount.
i.e excluding service tax amount.



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