relation between TDS and Service Tax

This query is : Resolved

Abhishek Jha (Querist)
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07 January 2011 Dear Experts,

I want to know about the relationship between TDS and service Tax,

Thanks & Regards
Abhishek Jha

Shyam Lal Naik

Shyam Lal Naik (Expert)
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07 January 2011 There is no relationship as such.

TDS should be deducted on the amount inclusive of Service Tax.

There is only one exception. ie.

TDS shall not be deducted u/s 194I on the amount of service tax charged by the landlord for renting of land and building.

Abhishek Jha

Abhishek Jha (Querist)
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07 January 2011 Dear sir,

Is any relation between Service Tax and TDS?
i.e. where a bil contain service tax then TDS must be deducted.

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Shyam Lal Naik

Shyam Lal Naik (Expert)
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07 January 2011 No.
There is no such relationship.

Applicability of TDS shall be judged on the basis of nature od service provided.

However, most of the taxable service shall fall under either of 194C, 194J and 194I.