I have to make a payment towards delegation registration fees for a conference. Whether tds will be deducted or not, and if yes under which section.
Delegate fees- 400000/-
service tax - 49440/-
total - 449440/-
thanks in advance.
Ravi Kumar Mahaur (CA-FINAL) (202 Points)
25 February 2014I have to make a payment towards delegation registration fees for a conference. Whether tds will be deducted or not, and if yes under which section.
Delegate fees- 400000/-
service tax - 49440/-
total - 449440/-
thanks in advance.
Ankit Sharma
(Officer - Accounts & Finance)
(43 Points)
Replied 25 February 2014
Attending a conference,which is not specially organized for payer, and is open to any participant, there is no contract for carrying out any work or for rendering professional or technical services. Therefore, TDS provisions should not apply.
However, if a professional or technical person organize conference specially for client to impart eduction and training to clients employees/ associates, then there can be either payment for a 'works contract' or 'fees for professional or technical services' depending on nature of service. Even if some other persons are allowed to participate, that may not change the nature.
CAclubindia
