TDS ..194C or 194J?

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Monisha Goyal (Querist)
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07 January 2010 IF A COMPANY IS PROVIDING SERVICES LIKE WELCOMING GUESTS,DECORATING LIGHT & SOUND,ARRANGING PERSONS ON CONTARCT BASIS TO ATTEND THE GUEST/PERSONS ADDRESSED BY THE ORGANISATION WHICH HAS GIVEN CONTARCT ,ARRANGING FOOD FOR THEM ,GETTING FILM SHOOT THROUGH PROFEESIONALS ETC.ALL THESE SERVICES R CHARGED ON THE BASIS OF RATES APPROVED BY THE COMPANY TO WHICH THE GOODS/ SERVICES R BEING PROVIDED & FINALLY THEY CHARGE FEES FOR THE ARRANGEMENT OF AFORESAID SERVICES. WHICH SECTION 194C OR 194J WILL BE APPLICABLE ON THE AFORESAID SERVICES?

Sudhindra

Sudhindra (Expert)
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07 January 2010 It may be mentioned here that all the services in respect of providing of lighting and other decoration of the place and other activities either for the marriage or any other social gatherings or any events is calsssified as a contract, if the entire contract is given to a single contractor which includes the decoration, catering and other decoration and other ancillary activities would be acomprehensive contract, hence TDS would be deducted on the entire amount paid, without bifurcating independently.

However if, contracts in respect of catering is given to a seperate person and decoration is given to another eent management company then TDS would be deducted seperately in respect of each contract and then the question of considering under 194c and 194 I would arise.

In case of catering contracts it would be considered and that to a seperate event management company under professional charges like a photographer and or a film artist to whom fees is paid for peformance at a function etc.

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Monisha Goyal

Monisha Goyal (Querist)
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09 January 2010 thanks

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