Whether TDS u/s 194C or 194J is applicable when payment made for erection & dismantling of Stall in exhibition in India.
These charges includes Mounting of Panels, wooden fabrication and paint, light fitting, LCD, furniture, carpet etc. and all transportation charges, labour charges etc. Invoice is inclusive of Service Tax. Rent or any other charges are payable separately to the organizers of exhibition.
Thanks and Regards
RJ
sec 194J is about fees for Professional & Technical services. So in the above case the service provided is neither professional nor technical services. no ques of sec 194J. you need to deduct tax u/s 194C.
| Originally posted by : Satya Mishra | ||
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sec 194J is about fees for Professional & Technical services. So in the above case the service provided is neither professional nor technical services. no ques of sec 194J. you need to deduct tax u/s 194C. |
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perfect
Yes I agree tax is to be deducted u/s 194C.
"For the purposes of this clause, “fees for technical services” means any consideration (including any lump sum consideration) for the rendering of any managerial, technical or consultancy services (including the provision of services of technical or other personnel) but does not include consideration for any construction, assembly, mining or like project undertaken by the recipient or consideration which would be income of the recipient chargeable under the head Salaries”
So undoubtly TDS should be deducted u/s 194C only.
Erection and Dismantling of stalls at exhibitions comes under Sec 194C of the Act.
Deduct tax accordingly.
Regards
Prateek
CAclubindia
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