Is TDS applicable in this case

 Sir,

Let us consider sequence of events involved while making denture.

1. Patient visits the doctor for making denture
2. The doctor, after analysing the requirements, prescribes certain form of denture which is sent to the said dental technician.
3. The said dental technician makes the denture, gives it back to the doctor and charges him the cost of making denture alongwith VAT on that value.
4. The patient makes entire payment to doctor.

In such case we must look at the process of making dentures thoroughly. I perceive the process as something that is executed mechanically after proper inputs are provided. In view of this, the contract for making dentures falls into the ambit of Section 194C, more particularly within the ambit of the expression 'any work'. Therefore the payments made to said technician shall be subject to deduction of tax at source. It would not matter whether the technician has charges VAT or Service Tax as principally it is a contract for executing the work as prescribed.

Firstly TDS is applicable in case of indivdual only if his turnover exceeds the limit prescribed u/s 44AB.In the case of proffesionals the limit is 10 lakhs. I dont think the transactions involved in the case of dentures can be treated as professional reciepts. That can be treated as sale, so if the turnover in respect of sale part exceeds 40 lakh then he is liable to TDS.

Sir,

The doctor would be liable to deduct tax at source if his professional receipts exceed Rs. 10 Lacs in immediately preceeding previous year, nothwithstanding the turnover of Denture sales.

Sir,

In my opinion TDS  will not be applicable. since  your techician is charging the vat on the bill. hence It is the nature of supply of goods. Dentist  job is to fix the teeth and collect the fixing charges as a professional and technical person. If activity involve in trading means If U raise the bill for material as well as for your professional services also, than 44AB will applicable. In that case also for the supply of goods U need not to deduct the tax.

I agree with mr. Surana.