TDS Implication on Extra Service Station Charges

One of our client send its goods through GATI (Courier Company). The invoice raised by gati are in two forms one is a normal courier charges & the other is a ESS (Extra Service Station) invoice.

I am Clear that the normal Courier charges are applied to TDS u/s 194C. 

Wheather the ESS Charges are also applicable to TDS? If so then please send me related notifications.

Thanking You

Regards

Ram.

Replies (2)

ESS is not independent charge but annexed with courier only

Thank u sir.

Hence TDS u/s 194C is applicable on ESS charges also.

Regards

Ram.

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