<h1>Accountants Challenge TDS Applicability on Service Tax, Urge Clearer Guidance and Emphasize Legislative Provisions Over Departmental Clarifications.</h1> A debate has emerged regarding the applicability of Tax Deducted at Source (TDS) on service tax, with concerns raised about its legality. A chartered accountant from Chennai argues that TDS should apply only to the income component, not service tax, as it is not an income but a government levy. He criticizes departmental clarifications that contradict parliamentary acts, suggesting they should not impose a 'tax on tax.' Another accountant from Kolkata has also called for broader guidance from the board on this issue. Both emphasize that departmental interpretations should not override legislative provisions.