Is bandwidth service tds deductible

This query is : Resolved 

01 October 2015 Hi Expert,

Please help me in TDS deduction of a bill for bandwidth service, as we have received bill of Rs. 30K including service tax and expecting the same in coming month till end of the year.

01 October 2015 Check the contract very MINUTELY....if there is any element of RENT for BANDWIDTH, then TDS u/s 194 I is applicable. Else no TDS

01 October 2015 TDS is not deductible on services using technology -- telephone charges, Internet charges, cable TV, leased lines. Payments for use of standard facilities by the public at large in which some form of technical service is inherent are not covered under section 194J. It has also been held in the case of Skycell Communications Ltd. v. Deputy CIT[2001] 251 ITR 53 (Mad.).


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