06 January 2012
Hi Meenakshi, It has now been well settled in various cases that TDS should be andto be made on total billed amount i.e. also on Service Tax.
06 January 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.