TDS on Renewals

This query is : Resolved 

19 August 2010 If i renew subscriptions to website like MAnupatra for legal case-data base , does this transaction attract TDS provisions ? the Annual Subscription/renewal charges is Rs.60000/- .

19 August 2010 TDS applicable on AMC.

19 August 2010 TDS not applicable on above as is it is simply annual subscription.
Sec 194C not attracted.

19 August 2010 Certainly.. this will not come under AMC ambit.

But,I have one doubt..., subscription of job portals like Naukri.com or monster.com etc attracts TDS under section 194 J.

How can the above case be treated as different whereas the nature of service is similar in both the cases ?

I would like experts to give appropriate explanations so that there can be a consensus on the above issue.

19 August 2010 I think they are not providing any service they are simply allowing us to use their database in the given case. No service professional service provided hence no TDS.

19 August 2010 But isn't it that both the services are for "access the data base" ?

19 August 2010 In Job Portals the provide you recruitment service. In above case in query no service is provided.



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