https://www.taxtmi.com/article/detailed?id=5262 Service tax charged separately is statutorily diverted under Section 73A and is not income of the service provider; where agreements fix fees exclusive of service tax, TDS (including under Section 194J) is to be deducted only on the agreed fees or consideration and not on the separately charged service tax. Inconsistent CBDT circulars have caused disputes, and a broad clarificatory circular is sought to exclude government levies from the TDS base. en-us Tue, 03 Sep 2013 15:20:35 +0530 Wed, 11 Feb 2026 15:55:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5262 Service tax charged separately is statutorily diverted under Section 73A and is not income of the service provider; where agreements fix fees exclusive of service tax, TDS (including under Section 194J) is to be deducted only on the agreed fees or consideration and not on the separately charged service tax. Inconsistent CBDT circulars have caused disputes, and a broad clarificatory circular is sought to exclude government levies from the TDS base. Articles Service Tax Tue, 03 Sep 2013 15:20:35 +0530 https://www.taxtmi.com/article/detailed?id=5262