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    <title>TDS on Service Tax</title>
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    <description>TDS on rent is to be computed without including service tax, whereas TDS on fees for professional or technical services must be deducted on the gross amount inclusive of service tax; this distinction arises from the statutory wording that treats rent as an &quot;income&quot; and fees as &quot;any sum&quot; payable.</description>
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      <description>TDS on rent is to be computed without including service tax, whereas TDS on fees for professional or technical services must be deducted on the gross amount inclusive of service tax; this distinction arises from the statutory wording that treats rent as an &quot;income&quot; and fees as &quot;any sum&quot; payable.</description>
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