Service tax applicability - deduction of TDS, Service Tax

[paresh zatakia]

Dear Sirs, If there is no service rendered as provided under the act,is service tax payable simply because payer has wrongly deducted tds u/s 194j? regards c.a.paresh zatakia

Posts / Replies

[Mukesh Kumar]

The provisions of both the acts are independent. The issue of taxability of a particular activity must be seen in view of statutory provisions of Finance Act, 1994 only. These are nothing to do with deduction of TDS under section 194J of Income Tax Act, 1961.