Service tax & TDS

[Asked by Guest]

Dear sir,

We are a manufacturer unit  receive a bill from service provider fabricator ( with service tax )

assy. value Rs.          50000/-

Service tax Rs.  6000/-

ed.cess                 120/-

sh.cess                   60/-

Total Rs.          56180/-

Can we deduct TDS from total value or assessable value?

AI Summary

TDS on invoice value may be applied to gross amount including service tax, though some argue exclusion.
The question is whether TDS must be deducted on the gross invoice amount inclusive of service tax or only on the assessable value of services. The prevailing practice reported is deduction on the total invoice value, while a minority view argues exclusion of service tax as a statutory levy, asserting TDS should apply only to the value paid for the service itself.