15 August 2010
As per Circular No.4/2008 dated 28.4.2008, it was clarified that TDS on rental payments would be required to be made only on the basic rental amount without including service tax. In other words, TDS should not be made on the service tax portion of the rent.
30 August 2010
As per Circular No.4/2008 dated 28.4.2008, TDS is not required to deduct on service tax on rent. in any other case TDS is deductible on gross amount inclusive of service tax.