Tds on labour charges


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Querist : Anonymous

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Querist : Anonymous (Querist)
13 May 2014 We outsource our A/C maintenance under AMC to Vendor . He provide AMC bill for 01.04.14-31.03.2015 in which he charge Service Tax 12.36%.

At what % TDS will be deducted on his bill & under which Section it will be deducted ?

Kindly explain......


13 May 2014 It should b charged u/s 194C.

Rate:-

Individual/HUF - 1%
Others - 2%

13 May 2014 please note that there is no requirement to deduct TDS on the service tax portion.

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Querist : Anonymous

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Querist : Anonymous (Querist)
13 May 2014 Dear Sir ,

Thanks A Ton..

Vendor is Proprietor then - TDS Rate will be 1% - Kindly confirm.

13 May 2014 Yes TDS rate will b 1% for Ind/HUF


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