Section 194c tds
This query is : Resolved
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
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
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
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
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- CAPITAL GAIN BASE ON NOTIFICATION
- Form 140 tds
- NRI starting business in India
- ITDS U/S.194T of Firm
- ADVANCE PAYMENT OF ADVOCATE
- Unregistered suppliers utility
- Non-Compliance documents have not been submitted by the contractors debited
- EXPORT COMMERCIAL INVOICE HSN CODE
- URGENT-Eligible leaves being shown as 24 days for 3 years Articleship instead of 156 days in 108
- Filling ITR - U
- CREDIT NOTES WITHOUT GST
- Taxable or Tax exempt
- How to pay remaining amount of TDS after due date?
- Resigning a auditor from the company for misconduct
- RCM @ 5% on Hamali charges, Transport Charges, Unloading charges we take ITC or not
- CALCULATION OF DEFFERED TAX - OP BL IS DTL & CURRET IT DTA
- LLP audit under companies act
- Experienced CA recommendation from Kolkata for FNO return filing
- Interest Reporting in Form 168
- Sales of goods of amount Rs77 lakhs to a party
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
