service tax payable on tds amount for GTA

MANISH PANCHAL (service) (174 Points)

26 December 2007  

Sir

We have Rs.100/- bill for GTA now we have to pay service tax @ 12.36 on payment of Rs100/-

we paid to party rs. 50/-  after deducting tds rs.5/- now on which amount we should on Rs50/- or Rs 50+5 pay service tax??

More over as per income tax we have to deduct tds say rs. 10/- as on date of giving credit to party Whether we have to pay service tax on tds amount 10/- as when deduction of tds??