Dear All,
Please give expert Advice on my following Q?
We are a company & got a railway contract of cleaning. We have subcontracted the same , in which machines will be ours & labour will be of subcontractee.
Now Subcontractee gives a bill in which there is clear bifurcation of "ESI , PF " (of subcontractee employees) & "Consultancy"
His bill is like that
(exapmle)
ESI 100
PF 50
Consulatncy 160
Total Rs310
Question is whether TDS is to be deducted on310 (total amount) or160 (consultancy amount). Subcontractee is of the opinion that ESI & PF are reimbursement of his expenses only .He also gives supporting in respect of above ESI & PF.
Also i require Rule/ section/case law in support of your answer
CAclubindia
