Tds on service tax
This query is : Resolved
13 May 2013
Can anyone provide the case law or section or notification proving that tds to be deducted inclusive of service tax in case of 194C?
13 May 2013
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. However, this analogy is not applicable to TDS under other sections.
In short--
For 194I - Deduct TDS on amount excluding service tax.
For other section - Deduct TDS on amount including service tax.
In short--
For 194I - Deduct TDS on amount excluding service tax.
For other section - Deduct TDS on amount including service tax.
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13 May 2013
for rent - it was clear from circular 4/2008, is there any specific circular or notification saying tds on rest of the sections should be deducted inclusive of ST amount or it is a general rule??
13 May 2013
General Rule since only Section 194I has been specifically mentioned.
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13 May 2013
Gupta Ji
Not 194I alone. Please see 194H, need to deduct only on income element.
Not 194I alone. Please see 194H, need to deduct only on income element.
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Guest
Guest
(Expert)
14 May 2013
Under section 194 C And 194 J, the words are used "any
sum" which means any sum paid to contractor or a
person covered under section 194 J.
Hence, TDS u/s 194 C and 194 J includes service tax amount.
Whereas in section 194 D/H/I, the word used is "income rather than any sum" which means TDS to deducted on the income only and service tax is not the income.
Hence TDS is deductible on the amount other than service tax
sum" which means any sum paid to contractor or a
person covered under section 194 J.
Hence, TDS u/s 194 C and 194 J includes service tax amount.
Whereas in section 194 D/H/I, the word used is "income rather than any sum" which means TDS to deducted on the income only and service tax is not the income.
Hence TDS is deductible on the amount other than service tax
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14 May 2013
sir read this
http://www.charteredclub.com/tds-on-service-tax/
http://www.charteredclub.com/tds-on-service-tax/
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14 May 2013
Dear experts, it means TDS should not be deducted on ST in 194 D/H/I...am i correct? for the rest, TDS should be deducted including ST amount
Guest
Guest
(Expert)
14 May 2013
Expert Taranum, i have read the attachment, what message exaclty you want to convey through this, please express
Guest
Guest
(Expert)
14 May 2013
Dear Sabareesh, your enquiry was about 194 C
only & it is definite from comments of experts above, that TDS is deducted inclusive of service tax
only & it is definite from comments of experts above, that TDS is deducted inclusive of service tax
14 May 2013
Respected Ashish sir, my query is resolved..but i want to knw where TDS on ST is applicable and where nt for my knowledge sake ...could you plz help me?
Guest
Guest
(Expert)
14 May 2013
Actually, when the things are not absolute
clear in the tax system, then interpretation plays the role, that's what all the expert are doing.
clear in the tax system, then interpretation plays the role, that's what all the expert are doing.
14 May 2013
yahi k rent k alawa sabhi pe service tax include krke t.d.s. deduct hoga....aur koi view ho to expert batao ....so that i can get knowledge
16 May 2013
TDS ON SERVICETAX IS APPLICABLE TO ALL SECTIONS EXCEPT FOR RENT(194I)
PLEASE REFER FOR CLEAR EXPLANATION
https://www.caclubindia.com/share_files/tds-on-service-tax-on-all-payments-except-rent-56695.asp
PLEASE REFER FOR CLEAR EXPLANATION
https://www.caclubindia.com/share_files/tds-on-service-tax-on-all-payments-except-rent-56695.asp
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