TDS on Internet Charges

Page no : 2

shammi (student) (42 Points)
Replied 08 May 2009

Originally posted by :kalpana hegde
"	can anybody tell me what is sercice tax exemption limit	"

hi kalpana. the assesse will have to take registration number if his gross receipts exceeds Rs.900000 and should charge service tax from his client if his gross receipts exceeds Rs.1000000. In the very first year if his gross receipt exceeds Rs.1000000 then he is liable to pay service tax on exceeds amount only not on whole amount

ganesh (abcd) (36 Points)
Replied 17 July 2009

[2001] 119 TAXMAN 496 (MAD.)

Case Name : Skycell Communications Ltd. VS. Deputy Commissioner of Income-tax
Court : MAD.
Decision Date :23/02/2001
Case No.: Appeal No. 9946 of 1998, 9947 of 1998
Judges : R. Jayasimha Babu
Counsels : V. Ramachandran, K. Mani for the Appellant.Mrs. Chitra Venkataraman for the Respondent.

Corresponding Citation : [2001] 170 CTR 238 (MAD.) / [2001] 251 ITR 53 (MAD.)

Section 194J, read with section 9(1)(vii), Explanation 2, of the Income-tax Act, 1961 - Deduction of tax at source - Fees for professional or technical services - Whether payments made to person engaged in business of providing cellular mobile telephone facility by subscribers, being firms and companies, are covered by definition of ‘fees for technical services’ in section 194J, read with Explanation 2 to section 9(1)(vii) and whether tax is required to be deducted at source on such payments by subscribers - Held, no