Tds on service tax
This query is : Resolved
01 February 2012
Whether tds can be charged on service tax portion as in case of Sec 194 J & 194 I ??
As per circular issued by Department, I think that tds will have to charge. Please give your best opinion in this matter.
As per circular issued by Department, I think that tds will have to charge. Please give your best opinion in this matter.
01 February 2012
Except for 194I, income tax is to be deducted on the bill amount including service tax. Please see CIRCULAR NO. 4/2008, DATED 28-4-2008 for full details.
Message likes :
1 times
01 February 2012
Actually it depends on the language used in the relevant section...section 194A,194D, 194H, 194I, 194B etc. used the word "any income", whereas 194C, 194J etc. used the word "any sum". when the word "any income" was used , TDS should not be deducted on Service tax and when the word "any sum" was used , TDS should be deducted on Service tax amount. Hopes you understand the concept.
Message likes :
1 times
02 February 2012
thanks to all experts for quick reply. But it seems to be wrong that tds will be charged on service tax portion. Because service tax charged is not a part of income. It is only a tax burden which is finally deposited to Govt. Credit. Plz. quote any case law in this regard.
02 February 2012
Under section 194J, TDS required to be deducted on service tax part.
02 February 2012
There is no need to cite any case law... TDS to be deducted on gross amount if paid for other than section 194I...
Even though the service tax is not an income.
Even though the service tax is not an income.
03 February 2012
thanks to all expert penal.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Is this income indian or foreign income?
- ITC temporary reversal and reclaim
- GST on export of services and Input Credit
- RCM applicability on Rent Paid by Registered Person to Unregistered Landlord for Residental Building
- Inventory of finished goods
- Applicable TDS rate for sale of property in Nov 2024
- Confusion around Form 26QB fields
- Sale of property furniture sale
- REGARDING 25 AS DATE OF PAYMENT AND DATE OF BOOKING
- Quiery in relation to GST liability in case of an advocate who has obtained GST registration.
- BUYING PROPERTY COULD NOT FILE 26QB
- Gst input for FY 23-24
- Regarding Waiver of Interest levied u/s 50 of PGST/CGST Act
- LAST YEAR 2022-23 ITC IN NEXT YEAR 2023-24 REPORITNG IN GSTR-9
- MIS MATCH OF INVOICE NUMBER
- IGST Credit-Show cause notice issued-confusion
- Issue of gst e invoice
- How to adjusted advances given or receipt
- Foreign vendor without PAN unable to to register due to non receipt of OTP on foreign number ?
- 133(6) DIN INVALID format error - ->WHERE TO REPLY 133(6) notice?
Trending Online Classes
CAclubindia
