Circular - tds applicability on gross amount

[Vijay Chitte]

Any one can provide a any income tax circuler, section, notification or rules regarding "TDS is not applicable on Service tax amount" and it is applicable only on gross amount (Income)?

AI Summary

TDS applicability on gross receipts: TDS applies to gross amount including service tax under ordinary provisions.
The query asked whether TDS applies to service tax or only to gross income; no specific circular was available. The operative reply states that, under ordinary provisions, TDS must be deducted on the gross amount inclusive of service tax.