No TDS on Service Tax if Agreement Provides So : CBDT

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CBDT has now issued circular to do what Rajasthan High Court decided in case of CIR(TDS) vs Rajasthan Urban Infrastructure Development Project in which the court held that if the service tax was payable as per agreement between the parties , no tds was required on the amount of service tax as it was separately payable under an agreement.You can read the report in the blog posting No TDS on Service Tax Part of Professional or Technical Fee !

Now CBDT has issued the circular no 1/2014 dt 13/01/2014 stating same. The excerpt is given below :

CBDT Circular 1/2014

Download the Circular