TaxTMI 
TaxTMI 
Service tax earlier to recent budget presented in Feb 2011 was payable on actual receipt from vendors. If vendor has deducted TDS but not paid balance amount, whether one should deposit services tax on TDS amount. Regards, Mukund M Honkan
Service tax on Income tax deducted at source
22 Mar 2011 
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Service tax on TDS: taxability attaches to gross consideration including amounts represented by tax deducted at source.
Service tax is payable on the gross consideration for services, including amounts corresponding to tax deducted at source, because the deductor is treated as having paid that amount on behalf of the provider and the provider may claim credit for the tax so deposited; therefore taxable value comprises the actual amount received plus the TDS portion. (AI Summary)
Service tax is payable on the gross consideration for services, including amounts corresponding to tax deducted at source, because the deductor is treated as having paid that amount on behalf of the provider and the provider may claim credit for the tax so deposited; therefore taxable value comprises the actual amount received plus the TDS portion. (AI Summary)