TDS u/s 195 on reparis services rendered outside India

This query is : Resolved

nitin.surve (Querist)
Follow

17 October 2008 Please let me know whether TDS u/s 195 on reparis services rendered outside India is deductible.

Machine parts were sent outside India to supplier who had repaired the parts & charged for repairing services rendered outside India.

Pls clarify the applicability.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
Follow

17 October 2008 Yes.195 attracts.Also check DTAA,if any,with that country.

Guest

Guest (Expert)

18 October 2008 Dear Nitin I've different opinion about it. If you are sending the parts outside india and the foreign company reparing it at outside india. so as per my opinion the service is rendered wholly outside india and if the payment is also made them outside india then it is not taxable in india. If you read the section 9 and section 5 then u can find the correct answer and as per recent decision of supreme court "ishikawaja-Harmia heavy industrie ltd. " the court gave a decision that the service must be rendered in india and must be utlized in india. so if it is not taxable in india then there is no need to study the DTAA.
I am not neglecting the opinion of other experts but it is my opinion

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Similar Resolved Queries

Unanswered Queries

Popular
Recent

Trending Online Classes

Direct Tax Laws & International Taxation May 26,Sept 26 & Jan 27

CA Arvind Tuli

Enroll Now
Audit Fast Track Recorded Batch For May 26,Sept 26 & Jan 27

CA Aarti Lahoti

Enroll Now
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English

CA Bhanwar Borana & CA Shubham Keswani

Enroll Now

view all classess

Meet our CAclubindia PRO Members

office docs

Arun Borad

MUNISH KUMAR

RISHI LATTA

CA Aakarsh Jain

Subscribe Now

TDS u/s 195 on reparis services rendered outside India

Similar Resolved Queries

Trending Online Classes

Meet our CAclubindia PRO Members

Quick Links

Browse by Category

Latest Job Openings

Senior Executive

CA Final

GST CONSULTANCY

Accountant

Manager- Finance and Compliance

GST CONSULTANT