banner_ad

Service tax on Participant fees,

This query is : Resolved 

26 November 2008 We r in tv serial production, I have the quarry that,
Should we need to gross up the amount paid to participant as participant fees by ST,
And other thing is that TDS rate applicable is 2.06 or 10.3, means as per contract or professional fees,(Participant is not using any professional skill for such service, its like reality show,)
Pls help me out

27 November 2008 Going by the Incometax Act, the above case does not fall under 194 J. The term professional are defined u/s44AA of the Act, which provides for Film Artists. Mere participant in reality can not be equated with film artists. Film artisits are those who perform several roles as per the demands of the story, and as per the directions of the Director, which requires a different set of skills and would fall under professional. But the mere participant in a reality show would not be a professional at any stretch of imagination.

28 November 2008 thnq sir,
but TDS us 194c applycable..? or no need to deduct n e TDS

11 December 2008 Since they wont fall under 194 J and hence would come under 194 C


You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now


CCI Pro
CAclubindia's WhatsApp Groups Link


Similar Resolved Queries


loading


Unanswered Queries



CCI Pro
Meet our CAclubindia PRO Members

Follow us
add to google news



Answer Query



Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details
Company
Featured 02 May 2026
Senior Executive

hitesh chandwani & co

Pune

B.Com

View Details
Company
Featured 29 April 2026
Manager- Finance and Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details