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    <title>NO TDS ON SERVICE TAX COMPONENT</title>
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    <description>Where the agreement expressly states the service tax element separately and the fee payable is shown exclusive of service tax, TDS is to be deducted only on the fee portion and not on the separately indicated service tax; this treatment applies to professional/technical services and other services where the service tax component is separately indicated, per the tax authority&#039;s administrative clarification.</description>
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