TDS applicability

[Asked by Guest]

is TDS applicable on service tax amount of an income

AI Summary

TDS on gross invoice amounts: deduct tax on payments inclusive of service tax charged by the service provider.
TDS is deductible on the total invoice amount, inclusive of service tax, because service tax is part of the invoice value and the TDS provisions do not exclude service tax from the base on which tax is to be withheld; payors should calculate and deduct TDS on the gross amount paid to the service provider.