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    <description>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.</description>
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      <description>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.</description>
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      <law>Service Tax</law>
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