TDS not deductible on service tax component on rent

Transocean Offshore Deepwater Drilling Inc. Vs Addl. CIT (ITAT Delhi)

CBDT itself in two of its circulars. In Circular No. 4/2008 dated 28th April 2008 it was clarified that Service tax paid by the tenant doesn’t partake the nature of income of the landlord. The landlord only acts as a collecting agency for Government for collection of Service Tax. Therefore, it has been decided that tax deduction at source) under

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