Sec 194 j

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

17 May 2013 1.whether tds deducted on gross value including service tax or amount without service tax???
2. in which sec of TDS specify that TDS shall be deducted on value of service without service tax.

Tushar Desai

Tushar Desai (Expert)
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17 May 2013 Ans 1: TDS is to be deducted on value before service tax.

Suresh Mittal

Suresh Mittal (Expert)
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17 May 2013 TDS is to be deducted on GV incl Service Tax as the relevant section reads as "Any person,....... , who is responsible for paying to a resident any sum......." Please note it is ANY SUM. The only exception is 194I, where service tax is not included for TDS because of the language of relevant section.

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CA ASHISH GUPTA

CA ASHISH GUPTA (Expert)
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17 May 2013 suresh ji is true...plz refer circular no. 4/2008

Ganeshbabu K

Ganeshbabu K (Expert)
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18 May 2013 TDS ON SERVICETAX IS APPLICABLE FOR ALL SECTIONS EXCEPT 194I

As per circular 4/2008 dated 08/05/2008 it is
said that tds is not applicable on servicetax charged on rent, and tds to be caluculated on
rent excluding servicetax

people may take advantage of this circular and can avoid tds on service tax for remaining sections..

so it is clarified
letter F.no.275/73/2007-IT(B) dated 30-06-2008

that this exemption is available only to rent and tds is required to be deducted on all payments other than rent