TDS on service tax: service-tax element excluded from rent withholding but remains taxable with professional fees. The Board directed that the service-tax component of rent payments is excluded from TDS because it is not regarded as income of the landlord, while it declined to extend that exclusion to the service-tax component of professional and technical fees, which remain within the scope of TDS applicable to sums paid as such fees.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
TDS on service tax: service-tax element excluded from rent withholding but remains taxable with professional fees.
The Board directed that the service-tax component of rent payments is excluded from TDS because it is not regarded as income of the landlord, while it declined to extend that exclusion to the service-tax component of professional and technical fees, which remain within the scope of TDS applicable to sums paid as such fees.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.