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    <title>Deduction of Tax at Source (TDS) on Service Tax</title>
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    <description>The Board directed that the service-tax component of rent payments is excluded from TDS because it is not regarded as income of the landlord, while it declined to extend that exclusion to the service-tax component of professional and technical fees, which remain within the scope of TDS applicable to sums paid as such fees.</description>
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      <description>The Board directed that the service-tax component of rent payments is excluded from TDS because it is not regarded as income of the landlord, while it declined to extend that exclusion to the service-tax component of professional and technical fees, which remain within the scope of TDS applicable to sums paid as such fees.</description>
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