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Section 194c tds

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(Querist)
19 June 2013 Dear Madam/Sir (Expert),
Is a courier considered as transporter under section 194C and thus if the courier entity provides PAN there should be no TDS ? Is so, does the situation change if the courier entity charges full 12.36% of service tax instead of applying abatement of service tax applicable in case of transporter ?
Thanks & regards
Shreenath Mishra
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Ganeshbabu K

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Ganeshbabu K (Expert)
19 June 2013 TDS IS CPPLICABLE UNDER SEC.194C
1)The carriage of documents, letters, etc., is in the nature of carriage of goods, and therefore, provisions of section 194C would be attracted in respect of payments made to the couriers—Circular : No. 715, dated 8-8-1995.

SERVICE TAX IS APPLICABLE

2)Service by way of transportation of goods by road is in negative list – except services of Goods Transport Agency (GTA) and Courier Agency

Thanks & regards
Ganesh babu k
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