I am having a query relating to TDS on payment of Hotel Accommodation and other services like transportation, spa etc. provided by the hotel to the directors of a company for the purpose of business and payment made by the company to the hotel for this.
I have read Department circular for hotel accommodation, where it has been mentioned that TDS u/s 194I will be applicable only when there is a rate contract taken on regular basis but in our case it is a Rate Contact only, because of this point we are out from section 194I (However more clarification required-any case law of supreme court or High Court came after this circular)
Now, apart from accommodation, directors have taken other services as mentioned in invoice such as Room service snacks, Food Expenses, Bar Services, Guest Laundry, Massage, Confeteria, TAB Transportation of guest, Pool Bar.
My question is somehow clear in respect of accommodation but what about other charges those mentioned in Invoice apart from accommodation.
CAclubindia
