Is Tds to be deducted on Service Tax Component on Commission payable u/s 194H
Dinesh Jain
(C.A.)
(92 Points)
Replied 03 July 2010
Is Tds to be deducted on Service Tax Component on Commission payable u/s 194H
CA.SKR
(CA; CS-Final (One Group); DISA (ICAI); Insolvency Professional)
(442 Points)
Replied 11 July 2010
Please send me clarification on my email id : skr_ca @ rediffmail.com
Bharat
(Practicing CA)
(35 Points)
Replied 10 February 2011
SUBHASH CHANDRA TIWARY
(CA IN SERVICE)
(33 Points)
Replied 10 February 2011
TDS is require to deduct in the gross bill amount i.e. after adding service tax component. It seems that TDS is deductible in tax part also so there is tax on tax. But we are helpless because if you will refer to the provision of sec. 194 C, 194J etc. you will found that TDS is require to deduct on the total payment or total credit. We have to pay to deductee the total amount i.e. also service tax so TDS is require to deduct in Total amount of the bill. In our income tax case department has charged TDS on service tax part also.
Regards
Subhash Chandra Tiwary
Analysis of 20 GST Notices (including 2 Appeals) and Practise on Drafting(with recording)
CAclubindia
