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Tds u/s 194c on payment made to travel agent

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This query is : Resolved

virender singh (Querist)
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09 July 2014 A Travel Agent Company raised a bill on a Company of Rs.1,12,987/- (including Rs.3,387/- for Service Tax @3.09%)for Hotel Rooms Booking & AC Bus for transportation. Weather TDS is deductible on this bill, if
(a).If amount for hotel rooms & Bus Fair are not shown separately in the bill.
(b).If amount for hotel rooms & Bus Fair are shown separately in the bill.

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CA.Sourabh Sethia

CA.Sourabh Sethia (Expert)
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09 July 2014 As per the provision & as per my opinion you are not required to deduct TDS on the above

since as per section 194 C TDS is required if the person is responsible to pay amount for works contract
And as per the definition of Works Contract the above is not covered so the same does nto require TDS

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