tax deducted at source

This query is : Resolved

m s c shekar (Querist)
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12 March 2008 our is a pvt ltd company-

pl clarify whether the following payments attract TDS, if so mention section :
1] Travel agent invoices for booking Air Ticket for foreign travel and inland travel

2] Road transport bill[of GTA] on import of machineries, amount Rs 1,80,000/- ; paying service tax @ 3.09 %, if tds is to be made then what about tds on service tax amount
awaiting your response

CA. GOPAL SONIKA

CA. GOPAL SONIKA (Expert)
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12 March 2008 TDS will not be levied for point (1)

Shyam Lal Naik

Shyam Lal Naik (Expert)
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13 March 2008 Agree with Mr. Gopal Sonika. Point 1 does not appear to fall under TDS provisions.

It is a normal practice to deduct TDS on the gross amount(ie. including Service Tax)

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CA Praveen Chopra

CA Praveen Chopra (Expert)
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13 March 2008 Reg Point No 2,Tds is to be deducted only on transportation bill & not on service tax amount.

CA Saurabh Maheshwari

CA Saurabh Maheshwari (Expert)
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13 March 2008 1.)NO TDS ON INVOICE AMOUNT ,ONLY IF THE BROKERAGE OF AGENT EXCEEDS THE LIMIT THAN TDS U/S 194H

2)TDS U/S 194C ON TOTAL BILL AMOUNT EXCLUDING SERVICE TAX

CA. GOPAL SONIKA

CA. GOPAL SONIKA (Expert)
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13 March 2008 No Mr Praveen please go thru the circular 715 dated 1995. No where it is mentioned that TDS shall not be deducted on service tax. Please note the words "any sum".