A company is engaged in providing services such as documentation, terminal handling services etc. with respect to exporting consignments from ports. It does not provide cargo handling services. It also provides a service tax registration number in its invoices and collects service tax on the services that it provides under Business Auxiliary service/Business support service. It provides a bifurcation of each of the activities performed/services undertaken in the invoice.
It is not directly a clearing and forwarding activity but an allied activity to clearing and forwarding.
Should tax be deducted at source u/s 194C on payment made to such a service provider ?
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