Income Tax TDS

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Aditya (Querist)
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08 August 2008 While auditing accounts of a company I came across a bill of repairing on a car
which included Rs 54780 for labour charge, Rs. 289800 for raw materials and parts the total of the bill being Rs 405802 with some other charges as well.
My querryu is that will tha labour charge (since in excess of rS 50000) attract TDS provisions u/s 194C??
S 194 C is applicable for contract and "supply of labour" for carrying out of any work?
Now the service station here is not supplying my client any labour, but it is itself being supplied labour by some other agency who works on the service station`s different repairing repairing jobs?
Also the bill is for repairing and not for labour?

S.Srinivasaraghavan

S.Srinivasaraghavan (Expert)
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08 August 2008 Yes applicable.

CA.Tarun Maheshwari

CA.Tarun Maheshwari (Expert)
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08 August 2008 Dear Aditya, the repairing work can be done by labour only. It is immaterial for you whether the service station has its own labour or have an outside agency for labour supply. Its their internal matter. Further, repairing and maintenance are treated as contract in nature and therefore, covered under the TDS provisions.

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