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    <title>TDS applicability on &quot;Service Tax Component&quot;</title>
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    <description>The note contrasts a trusteeship-based view that service tax collected is not the recipient&#039;s income and thus should be excluded from TDS with an administrative clarification requiring TDS to be applied to the entire payable amount, explicitly including the service tax component, resulting in a directive to compute withholding on the full bill amount.</description>
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