TDS on amount inclusive of Service tax

This query is : Resolved

CA Pooja Tyagi (Querist)
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16 January 2010 Hi,

I would want to clarify whether TDS u/s 194C and 194J is to be calculated on gross amount of the bill(i.e. basic amount + Service tax) or only on the basic amount of the bill (i.e. excluding Service tax?

Please also do let me know any latest notification/ circular in this regard to substantiate the answer.

Thanks.

Ghanshyam T Jha

Ghanshyam T Jha (Expert)
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16 January 2010 TDS will be deducted on gross amount. Gross amount means any sum payable/paid to professional or contractor for their service.

Bimal Thacker

Bimal Thacker (Expert)
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16 January 2010 Yes, It is on gross amount including Service tax

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CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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16 January 2010 Tds is should be deducted inclusive of service tax except Rent U/S.194I

aadish

aadish (Expert)
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18 December 2012 I think CMA krishnan, TDS should be deducted on Gross amount inclusive of service tax u/s 194C and 194J.and on others TDS should be deducted on exclusive of service tax.