TDS Erection and commissioning invoice with out service tax

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....DS Erection and commissioning invoice with out service tax<br> Query (Issue) Started By: - v.sridhar sridhar Dated:- 3-6-2016 Last Reply Date:- 5-6-2016 Income Tax<br>Got 9 Replies<br>Income Tax<br>Sir, Thanks for your reply, Now query is that, whether Bangalore party will deduct the TDS for Erection and commissioning invoice with out service Tax . Please advice. Regards V.Sridhar Reply By KAST....

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....URI SETHI: The Reply: In your case, ST is not leviable. Why the question of TDS without ST ? In any case, where ST is leviable, the amount of TDS is also to be included into the taxable value for the purpose of discharging liability of ST. However, the issue of TDS pertains to Income Tax Act and Income Tax is not my area. Reply By Ganeshan Kalyani: The Reply: Sir, CBDT clarifies that TDS is ded....

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....uctible on amount before service tax. Thanks. Reply By Ganeshan Kalyani: The Reply: Sir, as rightly said by Sri Kasturi Sir, that service tax is not leviable, then TDS as applicable will be deducted on invoice amount. Thanks. Reply By KASTURI SETHI: The Reply: Sh.Ganeshan Kalyani Ji, Pl. refer to your reply dated 3.6.2016. Will you please post CBDT&#39;s circular or notification or any other ....

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....authority in this context that TDS is deductible before arriving at the amount of ST to be paid ? Thanks. Reply By KASTURI SETHI: The Reply: Sh.Ganeshan Kalyani Ji, As per Section 67, Service Tax is leviable on the gross amount charged. As per the explanation of term, &#39;Gross Amount Charged&#39; under Section 67, TDS should form part of taxable value for the purpose of payment of ST. Do yo....

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....u agree,Sir ? Thanks & regards. Reply By Ganeshan Kalyani: The Reply: CBDT Circular No. 01/2014 dated 13.01.14. Reply By Ganeshan Kalyani: The Reply: Sir TDS is deducted from the gross amount before making payment to vendor. Thus Sri Kasturi Sir I agree with you that TDS is part of gross amount charged. Thanks. Reply By KASTURI SETHI: The Reply: Dear Sir, CBDT&#39;s circular is very usefu....

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....l for me. It becomes easy to convince my client, if any person argues. I CBEC&#39;s circular regarding this issue. Many many thanks. Reply By KASTURI SETHI: The Reply: Pl. read &#39;I have CBEC&#39;s circular&#39;<br> Discussion Forum - Knowledge Sharing ....