TDS on payment of catering services

This query is : Resolved

Manish (Querist)
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15 April 2010 We have made payment of Rs. 95,000/-to Catering service provider for providing food in our factory on occassion of Pooja.

Caterer has charged Rs. 105/- per dish including Food, Chairs, Mandap etc.

Whether such payment will attract TDS under 194 C?

Aditya Maheshwari

Aditya Maheshwari (Expert)
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15 April 2010 Yes TDS deductible u/s 194C

CA. Gurdeep Singh Chawla

CA. Gurdeep Singh Chawla (Expert)
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15 April 2010 YES TDS IS APPLICABLE

CA Kapil B Gupta

CA Kapil B Gupta (Expert)
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15 April 2010 Deduct TDS under 194 C.

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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15 April 2010 YES TDS SHOULD BE DEDUCTED U/S194C AS IT IS A CONTRACTUAL SERVICE

CA. BIJENDER KR. BANSAL

CA. BIJENDER KR. BANSAL (Expert)
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15 April 2010 Yes TDS will be deducted due to catering service provided at factory.
As per circular 715 dated 8th aug 1995, tds is not required to be made when payment is made for serving food in a resturant in normal couse of running of the
resturant/cafe.

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