TDS on Port Charges

Dhiraj Bagri (Manager - Finance & Accounts)   (174 Points)

20 April 2011  

Dear Members,

Need clarification wrt the following issue: -

Our Company had imported a lift from Dubai. Our Agent have charges us various charges under following heads: -

1).Port CFS Charges 2).Container transfer charges 3).Empty container unloading charges 

4).Calcutta port tax 5).Container handling cargo examination charges

6).Forwarding agency charges 7).D O fees 8).Carrier DO fees.

Agent is collecting on behalf of calcutta port trust then should we deduct TDS on above or not.

Further agent has given us a copy of circular no - 723 which I think not applicable for the charges mentioned above.

Need your opinion on above.

Thanking you