whether TDS deductible on Repairs & Maintenance of Machinery
This query is : Resolved
Quick Summary
13 April 2009
whether repairs & main. of Plant & Machinery amounts to contract for TDS liability? And whether Service tax liability also arises to be deducted from the payment made to contractee??
Shyam Lal Naik
(Expert)
13 April 2009
Repairs & Maintenance are contract for carrying out any work and is exiligible to TDS u/s 194C.
CBDT has clarified in a circulat that TDS needs to be deducted in case of AMC. The queried work is of the same nature.
The contractee is the service provider. Service tax is applicable under the catagory of "Management, Maintenance or repaire service".
Service tax liability of the service provider. The same should be paid to the contractee. No need to deduct.
TDS must be deducted on the service tax element as well.
CBDT has clarified in a circulat that TDS needs to be deducted in case of AMC. The queried work is of the same nature.
The contractee is the service provider. Service tax is applicable under the catagory of "Management, Maintenance or repaire service".
Service tax liability of the service provider. The same should be paid to the contractee. No need to deduct.
TDS must be deducted on the service tax element as well.
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13 April 2009
Routine,normal maintenance contracts which include supply of spares will be liable to TDS U/s 194C. However, where technical services are rendered,TDS will be u/s 194J. Ref:- Circular No 715 reported in 215 ITR (st)17- vide question no.29. Pl check whether your case fit in to the citation.
As far as service tax is concerned, Mr. Shyam Lal's view may be considered.
As far as service tax is concerned, Mr. Shyam Lal's view may be considered.
Message likes :
5 times
13 April 2009
i support Mr. warrier
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