Query against sec 194j

I REPILED YOU AS SOON AS POSSIBLE.

WE HAVE MADE R R SALES IN FINANCAIL YEAR 2009 - 10. UNFORTUNATELY WE WRONGLY ISSUED C FORM TO OTHER DEALER WHO WAS NOT ACTUALLY ENTILED BUT INVOLVED IN R R SALES TRANSACTION. NOW WE WANT TO ISSUE C FORM TO ORIGINAL ENTITLE PARTY. WHAT SHOULD WE DO ?

Originally posted by : CA Shobhit Saxena
	Whether providing technical personnel to carryout electro mechanical operation is covered in techinal services under section 194J

It is a contractual service therefore it would be covered under section 194c. You may take the reference of definition of professional services or technical services u/s 9(1)(vii) or circular No. 715, dated 08-08-95 which says," the payment made to an electrician or a contractor who provides the services of an electrician will be in the nature of payment made in persuance of a contract for carrying out any work, accordingly sec 194c will apply in such cases.

Kindly correct me if i m wrong

SALE TAX RETURN   VAT  LOCAL,CST, FILE 2A&2B EXCEL FORMAT

ONLINE FILLING 

THANKS.

SERVICE TAX  ISSE , ONLINE FILLING ,SERVICE USE,

PLEASE GIVE SEND TO MAIL.

THANKS.

i believe technical fees means payment for providing managerial,technical or consultancy services including provision of services of personnel, accordingly TDS is to de deducted if payment > 30000 rs