We are a jewellery manufacturer. Before despatching to our customer, we send jewellery for testing / certificaton to a party. They will test it purity etc and give their certificate. Then they will bill us as "Jewellery Certification Charges" and charge us Service Tax on it. Now, pl. guide us, whether we have deduct TDS on this ? if yes, under what section,i.e., 94C or other ?
CAclubindia
