an assessee has paid clearing and forwarding charges (contractual) to an agent then it attracts 194C...but tht agent is not providing such service, instead he is using an Input service provider (ISP) who provides such service to agent and the agent shows clearly in the invoice/bill raised to the assessee ,tht he has used an ISP for providng such service and charges the same separately from the assessee on behalf of tht ISP.... and even agent is not charging any commission on such service, so 194H doesn't come in ques. moreover the amt. shown in ISP's bill (given by ISP to agent) for clearing and forwarding exactly matches with invoce raised by agent to the assessee.
The ques. is "assesse is deducting TDS on such charges paid to agent under 194C, where as tht agent is not directly providing clearing and forwarding service"... ? is TDS deductible on the same..plz reply...
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