Tds on internet charges

Is TDS applicable on Telephone Charges and Internet Charges paid to Private Companies like TATA, IDEA etc.
Replies (14)

TDS is not applicable on Telephone Charges and Internet Charges.Only Service Tax is applicable.

No TDS will be applicable Shree Kumar is correct
Ageee with shree kumar ji & laxman ji

TDS is not deductible on services using technology -- telephone charges, Internet charges, cable TV, leased lines. Payments for use of standard facilities by the public at large in which some form of technical service is inherent are not covered under section 194J. It has also been held in the case of Skycell Communications Ltd. v. Deputy CIT[2001] 251 ITR 53 (Mad.).

Please go through the below link for the abovementioned case law:-

https://www.indiankanoon.org/doc/1140671/

For the services which involves public at large tds will not be applicable

no tds only service tax even if u r paying service tax on your business you can get set off those in bills you paid

Ya agree no tds is to be deducted on payment of telephone, electricity, intrnet charges.only service tax is to be paid and at the time of filling of the service tax return take credit of such aforesid service tax paid on account of abovementioned charges.

TDS not applicable..

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Skycell Communications Ltd. v. Deputy CIT[2001] 251 ITR 53 (Mad.)
 

Tds not applicable if the service is effecting pubic at large

Change in definition of Royality as per Finance Act 2012, the payment of Mobile Bills, Broadband Charges, internet charges etc and Telephone Payments shall be after deduction TDS under section 194-J.

i don't know how to calculate the interest on ecb loan? could you tell me ?

Where it is mentioned that TDS will not applicable if the service is effecting at large? Also why payment made towards Internet Charges is not liable under section 194 J under the head Royalty.

TDS is applicable on leased line.

TDS will be applicable if the telephone line or the internet line is leased. As per Income tax act TDS is applicable on Leased lines. So check if you fall within the ambit of same you will have to deduct the TDS

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