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Prem Bhardwaj (Account Execuive)     05 February 2015

Tds on service tax

Respected Experts & members i have a doubt regarding deduction of  TDS on S.tax Portion.  I have a client who is a dealer of printing goods. he got commission from his client for selling his goods ( goods directly sent by manufacturer to customer without dealer involvement, he just got Commission  ) and dealer on behalf of  manufacturer fill S.Tax return under Business  Auxiliary Service.  and he raised a invoice of S. Tax to manufacture for same . in which s,tax is levied on commission amount @ 12.36 % separately. and manufacturer    pay for the same after deduction tds on gross amount.. I want to know,  can he deduct tds on s. Tax portion.?



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 3 Replies

pawan   05 February 2015

TDS would applicable on gross value of invoice including service tax.

1 Like

Prem Bhardwaj (Account Execuive)     05 February 2015

But Sir,  reference to Circular no CBDT : 1/2014 dated­13­01­2014 regarding this matter with judgement of Hon'ble Rajasthan High Court dated :­ 01­07­ 2013 in case of CIT (TDS) Vs Rajsthan Urban infrasturucture .  they can't deduct TDS on S. TAX .?

Prem Bhardwaj (Account Execuive)     05 February 2015

Originally posted by : pawan

TDS would applicable on gross value of invoice including service tax.

But Sir,  reference to Circular no CBDT : 1/2014 dated­13­01­2014 regarding this matter with judgement of Hon'ble Rajasthan High Court dated :­ 01­07­ 2013 in case of CIT (TDS) Vs Rajsthan Urban infrasturucture .  they can't deduct TDS on S. TAX .?


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