Regarding deducting tds

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CA munna singh (Querist)
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14 January 2013 Whether A cargo handling company may provide PAN no. for non deduction of TDS as provided in Sec. 194C.

Regards,

Munna.

CA PARAS BAFNA

CA PARAS BAFNA (Expert)
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14 January 2013 Cargo Handling Services as defined in Service Tax means :
loading, unloading, packing or unpacking of cargo and includes cargo handling services provided for freight in special containers or for non-containerized freight, services provided by a container freight terminal or nay other freight terminal, for all modes of transport and cargo handling services incidental to freight, but does not include handling of export cargo or passenger baggage or mere transportation of goods;
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The term used U/s 194C(6) "during the course of business of plying, hiring and leasing" seems to be wider enough so as to cover a Cargo Handling Company and in my view, it can furnish PAN for TDS non deduction.

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