28 January 2010
service tax applied when a service provider prepare a bill he will charge on bill and deposit it after receipt to govt account. You can take cenvat credit for that. TDS is in income tax. When payment is made for above mentioned service bill then payer will deduct tax and depsoit it in next month to govt account. So service tax will be charged by issuer of service bill and TDS will be deducted by payer of that bill