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Tds in case of c&f agent

This query is : Resolved 

08 January 2013 Dear Expert,

One of my client is a C&F Agent and he is paying amount to some other persons like CHA and IATA on behalf of his customer.
The CHA is raising the bill in two parts :
One Taxable part in Service tax -20000
( Agency Charges)
Other Non taxable in Service Tax -30000
( As a Pure Agent)

My question is TDS Sud be deducted on 20000 only or on entire 50000 ?

Please advice with specific case law and section applicable .

Thanks and Regards


08 January 2013 separate Bill required. TDS to be deduct on agancy charges. TDS not applicable on reimbursement charges.


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