Tds on pandals shamiana & Tent

Dear BP Rao,

TDS is applicable for Services provided for Pandals Shamiana & Tent. TDS is to be deducted u/s 194C (Contractor). If service is provided by an individual then deduct TDS @ 1% and if provided by a regd. firm or pvt. ltd. co. then deduct TDS @ 2%. If the deductee does not quote his PAN, then deduct TDS @ 20%. Also remember, TDS is to be deducted on Gross amount ie. amount inclusive of Service Tax levied.

Regards,

Devendra P Kulkarni

in addition to above if services are offered to an individual then no TDS is applicable, so provisions given above are applicable for services offered to a co., firm. Also services provided by Pandal & shamiana services attract abatement of 30% on service tax if such service includes meal also.

But some say it is renting of furniture & fixtures and TDS  is applicable at ther rate of 10% and are there any case laws on the above

Thanks

pandal & shamiana services can not be separated from hiring of furniture, thus it includes all services including furniture renting. For an instance in catering service the caterer brings utensils for making food items for which no extra payment is made but it is paid in the name of Caterer.

so that means it is covered u/s 194c itself

yes it is u/s 194C