TDS is not applicable on Telephone Charges and Internet Charges.Only Service Tax is applicable.
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/
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
TDS not applicable..
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Skycell Communications Ltd. v. Deputy CIT[2001] 251 ITR 53 (Mad.)
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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