Tds on combine invoice of transport and courier

This query is : Open

Querist : Anonymous

Querist : Anonymous (Querist)

18 October 2012 Our company regularly transports the material and also sends the courier through one courier company. The courier company in turn raises the single invoice for both the services provided during the month. So, whether the tds is to be deducted on total invoice amt or if bifurcation is possible & available then only on courier services including service tax on it?

CA Prashant Gupta

CA Prashant Gupta (Expert)
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18 October 2012 TDS must be deducted.
if there is only one combine invoice than on full amount TDS will be deducted. Tell the party to raise separate invoice else they can get refund of that TDS in their return.

Querist : Anonymous

Querist : Anonymous (Querist)

18 October 2012 Thank you sir

Sir, if you could further clarify how our company is to pay service tax on reverse charge basis to government? Here we are suppose to pay 100% service tax on transportation exp incurred to govt or 100% service tax on courier & transport exp incurred to govt?

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