Tds on banquet booked and diff invoices raised

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

06 May 2014 Our company hired a banquet hall for annual meet of employees. The Hotel raised different invoices as under -
1. Platform with skirting, Sound Sytem etc- Rs. 17244
2. Buffet Lunch - Rs. 94600
3. Buffet Dinner - Rs. 86000
4. DJ Charges - Rs. 14000

Now TDS is applicable under which section and on all the invoices?

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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06 May 2014 tds will be applicable under sec 194-I as it was on rental basis.

Querist : Anonymous

Querist : Anonymous (Querist)

06 May 2014 But we had entered into contract for using the Banquet Hall for the whole day for this purpose so why not Sec 194 C and the hotel has also raised different invoices for the same.

Pls explain

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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06 May 2014 because u have taken on rental basis and there is no contract as such so sec 194-I is attracted.

Nikhil Kaushik

Nikhil Kaushik (Expert)
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06 May 2014 because the substance of contract is of renting a place instead of the counter party performing some task for you. You can split the contract into rent and food material etc...but that would only complicate matter as some part may get covered under 194c, 194i and 194J...so better club everything under 194I

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