Tds

This query is : Resolved

Manjunath u s (Querist)
Follow

12 March 2013 Can anybody please tell me whether TDS is applicable for Mandap keeper service? If a hotel provides food, decoration , hall and every services which are forming part of an particular event, the it comes under mandap keeper service category right? In this case whether TDS provision are applicable? If yes under which section? Please clarify with explanation....

CA Parul Saxena

CA Parul Saxena (Expert)
Follow

12 March 2013 Yes TDS is applicable under section 194C

Manjunath u s

Manjunath u s (Querist)
Follow

12 March 2013 Thank u sir... But in the bill if the mention as hall rental then TDS should be debucted under 194I know sir... please clarify...

CA. PIYUSH GOEL

CA. PIYUSH GOEL (Expert)
Follow

12 March 2013 dear if the contract id of personal nature then TDS provisions will not attract.

if the same is relates to any business activity then there will be two conditions:-

1. if the bill is consolidated then TDS shall be deducted on the whole amount of bill

2. if the bill is bifurcated as per facility provided then it should be dealt accordingly.

if in your case bill bifurcated the amount charged for food, decoration, rental charges, then TDS should be deducted separately on each category under respective sections.

Message likes : 1 times

Manjunath u s

Manjunath u s (Querist)
Follow

12 March 2013 thank u sir...
If the the hotel bill is only for food then will it attract TDS provision? under which section

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

Summarize this with AI

ChatGPT Perplexity Claude Google AI Grok