TDS on Service Tax section 195 require or not, Service Tax

[bhuvnesh gupta]

TDS on Service Tax of Foreign Payments require to deduct or TDS require to deduct on Gross amount.

thanks

Bhuvnesh Gupta

Posts / Replies

[Ramanujam Varadarajan]

In my view, if the payment is made to foreign service provider on grossing up basis, there would not be any service tax levy on TDS portion as it neither form part of bill nor TDS certificate will be issued to foreign service provider.  A decision (granting stay) on this issue reported in 2010-TMI-35461 can be referred.

[sri srivathsan]

As per section 195 tds should be on gross amount not on net amount