For tds

This query is : Resolved

SURENDRA TALESARA (Querist)
Follow

26 November 2013 agar company, machines ke inspection ke liye inspection charges pay krti hai, kya tds deduct kiya jana chahiye? and payee ko iske liye service tax pay kiya to uski input milegi?

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
Follow

26 November 2013 on inspection charges no tds to be deducted.

input available.

CA PARAS BAFNA

CA PARAS BAFNA (Expert)
Follow

26 November 2013 Inspection charges paid are in the nature of professional services and TDS @ 10% is applicable when the total payment (with Service Tax)exceeds Rs 30000. Section 194J.
.
Input credit ke bare me "Visheshagya" ki ray
aapko mil sakegi. Bus thodi pratiksha kijiye.
.

SURENDRA TALESARA

SURENDRA TALESARA (Querist)
Follow

26 November 2013 can we treat inspection charges as a commision because its paid to supplier of machines

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
Follow

26 November 2013 It is not a commision but charges paid for providing service and there is no element of agency business nor there is principle-agent relationship...hence cannot treat inspection charges as commision.

CA PARAS BAFNA

CA PARAS BAFNA (Expert)
Follow

26 November 2013 The question arises here is why the charges has been paid to that particular company or person ?
.
There must be some thing special. That makes the inspection, a professional event performed by a technical professional. 194J
.
Further, commission theory also attract TDS. It is rightly said by the expert- Mr Sampat, that the same can not be termed as commission.
.
So one 194J is the most suitable section in this case.
.

ACS Gaurav Jain

ACS Gaurav Jain (Expert)
Follow

27 November 2013 Surendra bhai offcourse yar 194 J. Its professional service. Provided for inspection of machinery. Machinery purchase under agggrement that thay will provide inspection service after delivering the machine

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Join the CA Students WhatsApp Community for ICAI Updates, Trending Courses & Notes!

Similar Resolved Queries

Unanswered Queries

Popular
Recent

Trending Online Classes

Direct Tax Laws & International Taxation May 26,Sept 26 & Jan 27

CA Arvind Tuli

Enroll Now
Audit Fast Track Recorded Batch For May 26,Sept 26 & Jan 27

CA Aarti Lahoti

Enroll Now
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English

CA Bhanwar Borana & CA Shubham Keswani

Enroll Now

view all classess

Meet our CAclubindia PRO Members

Naresh Dhawan

R Prabhudoss

Chnmaya parhi

RAGHUNATH KASIBHOTLA

jayaraman

Subscribe Now

For tds

Similar Resolved Queries

Trending Online Classes

Meet our CAclubindia PRO Members

Quick Links

Browse by Category

Latest Job Openings

Senior Executive

Manager- Finance and Compliance

GST CONSULTANT

GST CONSULTANCY

Accountant

CA Final

Article Assistant

Associate CA