TDS deduction on gross or net amount

[velayutham panchatcharam]

Please clarify TDS to be deducted from gross or net amount i.e before service tax amount or after service tax amount. Please provide any case law.

AI Summary

TDS on service tax: whether withholding applies to the service tax element or only to the service consideration.
Whether TDS should be applied to the service tax element or only to consideration for services is contested: one position treats service tax as collected for government and not income of the recipient, so TDS should exclude it; another reads withholding provisions as applying to the gross invoice amount including service tax, leading many to deduct on the gross bill pending clearer board guidance.