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Repairs and maintenance where material is substantial

Gandhar Palkar (23 Points)

08 May 2021  
If parts of machinery is replaced which forms substantial part of invoice and service charges which are less. it will be classified under repairs and maintenance as per CAS 12 . But will it attract tds under 194c since it is classified under repairs and maintenance?or 194 c will kot attract since majority part is material

 7 Replies

Sourav (Student) (23831 Points)
Replied 09 May 2021

194C will be applicable

Lotus Choudhary (1056 Points)
Replied 09 May 2021

It will be treated as repairs and tds under 194C will be applicable.

Gandhar Palkar (23 Points)
Replied 09 May 2021

What if materials and service charges are mentioned separately in invoice

Lotus Choudhary (1056 Points)
Replied 09 May 2021

Even if it is separately mentioned, the whole transactions is treated as repairs. so in my opinion tds should be deducted.
1 Like

Sourav (Student) (23831 Points)
Replied 09 May 2021

TDS should be charged as it is a contract work irrespective of seperate Invoices

Ankit Neema (2732 Points)
Replied 09 May 2021

TDS 194C to be deducted on service charges if it is separately mentioned in invoice and if not mentioned separately then whole invoice value
1 Like

veerendar singh (tax consultant) (2818 Points)
Replied 09 May 2021

See if the part of the invoice which relates to service charges exceeds 30000

if yes, 194c shall apply

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