we have imported some materials and payment made to our freight and forward agent but he issued invoice with corresponding supporting documents on which third party also mention name of our companh and not of CHA and GST Credit given to us. Now we are making payment to our CHA as reimbursement of expenses and no tds deducted accordingly. I want to know whether is it correct ? I guess TDS is deductible by us bcz third party has issued invoice in our name.
20 July 2019
Your Guess is right As third party raised bill in your name and CFA must have not deducted Tax at source , You need to deduct TDS under sec 194(C)
It has been held in case of Assistant Commissioner of Income-tax, Circle-1(1), Panaji, Goa Vs Zephyr Biomedicals* that Freight to C&F agent wasn't reimbursement and liable to TDS as agent didn't made TDS while making payment to Airlines
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