Payment to hotel restaurant for employee dinner

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There was a dinner party of the company for all employees in a restaurant of a reputed hotel. The hotel has sent invoice as follows:

                                               Cost

Add: VAT

Add: Service Tax

Should the payment to be made to them suffer tax deduction at source under section 194C ?

Regards

Replies (1)

Yes it is liable for deuction under section 194C of Income tax Act. For further details refer to the link below-

/experts/meaning-of-contract-u-s-194c-180406.asp


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