TDS on repairs

It also to be noted that in cae payment includes labour charges as well as cost the parts and a single Job order agsint it.

But the Party issued a Bill which clearly shown the seprate calculation of labour and consumable.In that case TDS is to be deducted

Citation :- CBDT Circular 666 dated 08/10/1993, clause 5.3, reported in 204 ITR (St) 40.

But w.e.f 01/10/2009 as per post amended section 194C (3) tax need to be deducted only on the value excluding the value of material if such value is separately mentioned in the invoice.