21 August 2013
sale bill or sales invoive is raised when u sell something. Here in your case it is service provided of making brouchers hence it is not sales invoice, it is contract of prinitng brouchers.Accordingly TDS u/s 194C will be attarcted. If deductee is Individual/ Huf - 1 % for others-2% if no pan no. provided then 20%.
21 August 2013
material provided by service provider itself and charged only vat @5 % then also, because service provider only mention the item as brochures.
21 August 2013
If the deductor is also providing materials then it will not be works contact it will contract for sale and then no tds will be applicable.
CAclubindia
