One of my client is a C&F Agent and he is paying amount to some other persons like CHA and IATA on behalf of his customer. The CHA is raising the bill in two parts : One Taxable part in Service tax -20000 ( Agency Charges) Other Non taxable in Service Tax -30000 ( As a Pure Agent)
My question is TDS Sud be deducted on 20000 only or on entire 50000 ?
Please advice with specific case law and section applicable .
CAclubindia
