I am in delima that whether the amount on which TDS is liable to deduct is inclusive of VAT & excise or not.
Suppose in case of works contract supplier charge both excise and VAT in invoice.
Invoice value = 100
excise duty = 12 (assume)
Value = 112
VAT = 15 (assume)
Toatl = 127
So my question is that on which amount TDS u/s 194C will be attract.