Tds and service tax on transporter-urgent
This query is : Resolved
CA Parul Saxena
(Querist)
30 October 2014
In our organisation local vehicle owner are hired for material transportation to small buyers and their daily cartage amounts to Rs.300 or Rs.500 etc approximately their payment is say Rs.17000 for a month.My queries are:-
1)Whether for TDS non applicability PAN no is required in this case also (as tds is not applicable if pan no, is available)?No bill also is received.
2) If no need to obtain the bill as these are small transporters then there is no need to pay service tax on the same?
1)Whether for TDS non applicability PAN no is required in this case also (as tds is not applicable if pan no, is available)?No bill also is received.
2) If no need to obtain the bill as these are small transporters then there is no need to pay service tax on the same?
Ganeshbabu K
(Expert)
30 October 2014
1)NO TDS applicable if valid PAN is obtained from transporter.it is mandatory to disclose details of transporter with nil deduction in TDS return vide ammended rule 31A
2) Service by way of transportation of goods by road is in negative list – except services of Goods Transport Agency (GTA) and Courier Agency
.
.
hence service tax applicable only if you have availed GTA service(In your case no service tax applicable and payment qualifies to be in negative list)
2) Service by way of transportation of goods by road is in negative list – except services of Goods Transport Agency (GTA) and Courier Agency
.
.
hence service tax applicable only if you have availed GTA service(In your case no service tax applicable and payment qualifies to be in negative list)
CA Parul Saxena
(Querist)
30 October 2014
My question is if i obtain service from a local transporter say a person has opened a shop and he provide auto rickshaw and i hired it for small buyers and daily he incur expenditure of Rs.300, 400, 150, 500,350,400 and for a month accumulated amount of Rs.17000 is given. Then in this case whether PAN is to be obtained from him?????
Ganeshbabu K
(Expert)
30 October 2014
in my opinion,
yes we have to obtain PAN of that transporter
yes we have to obtain PAN of that transporter
CA Parul Saxena
(Querist)
30 October 2014
Please confirm because i just want to raise this issue in management.
31 October 2014
In my view since threshold limit is not crossed and TDS not required to be deducted obtaining PAN is not mandatory.
No need to show these transaction in the TDS return.
No need to show these transaction in the TDS return.
CA Parul Saxena
(Querist)
31 October 2014
Mr.Sanjay this was just example of one month suppose if Rs.75000 limit is crossed then is there need to obtain PAN from small transporter.
31 October 2014
Yes. If Rs 75000/- limit is crossed then PAN is required to obtained otherwise TDS @ 20% has to be deducted.
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