Dear Members
Is TDS required to be deducted on the service tax portion also?
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Tds on service tax
Replies (9)
Hi Mr. Giri,
There has been recent judgement which clarifies that in case technical fees or professional services TDS will not be deducted on Service Tax charged.
I'm yet to get an update whether to follow this or not.
Thanks & Regards
CA. Sushant Bhatnagar
Yes, TDS is required to be deducted on Service Tax portion also if the amount of Service exceeds Rs. 30000/-.
Under 194 C(not related to service tax) and 194J, it was mentioned that ""ANY SUM"-i.e Inclusive of Service tax (TDS has to be deducted on "Service +service Tax)
Where in 194D and 194H and 194I , it was mentioned that "Income rather than any sum"- i.e exclusive of ST (TDS has to be deducted on "Service portion")
Not required for section 194I. Not sure about 194J although last week court took a different stand.
As per latest case judiciary decide any sum under section 194j not includes service tax ...
yes tds shall be deducted on amount paid including service tax.
As per recent judgement TDs has to be deducted on st in case of professional fees us 194j. In other case not required. Agree with ramsai neelam
U have to deduct except Incase of 194I
Please tell in which judgement it was held that tds will be deducted on service tax portion also. As I have read a judgement of rajasthan high court in which stand was taken that tds will not be deducted on service tax portion.
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