CA FINAL Student
429 Points
Joined July 2011
If you use only the machine, then you should look at Sec. 194I and check out the agreement with Crane services, then No TDS upto 1.80 lakh in FY and if Crossed the 1.80 lakh then the TDS @ 2% should be deducted at whole amount payable during the FY to the receiver.....
Further you should check that,, you should not taking any services related to carrying out any work or supplying labour for carrying out any work.. Further,, Work includes –
(a) advertising;
(b) broadcasting and telecasting including production of programmes for such broadcasting or telecasting;
(c) carriage of goods or passengers by any mode of transport other than by railways;
(d) catering;
(e) manufacturing or supplying a product according to the requirement or specification of a
customer by using material purchased from such customer.
If you taking these type of services then Sec. 194C will be invoked.