https://www.taxtmi.com/forum/issue?id=917 Whether a lower-deduction certificate under section 197 applies to the service tax element is contested: one position treats the certificate as applying to payments made so the lower rate or fixed-sum limit covers the entire payment including service tax; the opposing position treats service tax as not income of the payee and therefore outside TDS withholding. Departmental circulars addressing rent exempt the service tax element, while other circulars on fees appear inconsistent, creating compliance uncertainty for deductors. en-us Tue, 30 Sep 2008 21:08:21 +0530 Thu, 23 Jan 2025 15:58:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=917 Whether a lower-deduction certificate under section 197 applies to the service tax element is contested: one position treats the certificate as applying to payments made so the lower rate or fixed-sum limit covers the entire payment including service tax; the opposing position treats service tax as not income of the payee and therefore outside TDS withholding. Departmental circulars addressing rent exempt the service tax element, while other circulars on fees appear inconsistent, creating compliance uncertainty for deductors. Discussion-Forum Income Tax Tue, 30 Sep 2008 21:08:21 +0530 https://www.taxtmi.com/forum/issue?id=917