will kindly explain me whether the TDS is deductible on Service charge + service tax or omly on service charge with reference of IT circular or notification
23 May 2009
Any Payments made pertaining to Sec 194I(rent) TDS is to be made on sum payable exclusive of service tax, where as for other sections 194J it has to made inclusive of service tax.
U/s 194C, 194J,194L, 194LA the wording used is any sum payable where as for other sections the wording use is any income by way of , just it makes the difference.
23 May 2009
As far as the rent payment U/S 194 J TDS on service tax would not be applicable and in other cases TDS on Service charge cum Tax would be applied. This is for your kind information.
CAclubindia
