TDS U/S 194C OR 194J

This query is : Resolved

Guest

Guest (Querist)

15 February 2017 An electronic product manufacturing company has its service centres accross the country. service centre provide services to customer of company during and after warranty period. Company pays a fixed monthly monthly amount to service centres. whether service provided by service centres to company will be termed as TECHNICAL SERVICES U/S 194J or WORK U/S 194C .? plz provide relevant case law for justification

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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15 February 2017 It will fall under works contract as material is also involved hence TDS applicable u/s 194c.

Vaibhav

Vaibhav (Expert)
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15 February 2017 Seetharaman sir, they just providing service , is it not fall in section 194J?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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16 February 2017 The company is a manufacturing company providing warranty service and after sales service to customers which will include supply of spares also hence only 194c applicable.

Guest

Guest (Querist)

17 February 2017 sir can you please provide reference of any case law to justify the same..

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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17 February 2017 Search google, right now I don't have any.

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