Tds on restaurant bill for food purchased


(Guest)

Dear All,

 

Please tell me whether TDS need to be deducted on food bill received from restaurant on which they have also charged service tax @ 4.944% i.e 40% of 12.36%.

And if it need to be deducted then under which section it need to be booked 194c,194j of 194I.if possible please provide the link of any notification which support your view and explain the logic .

 

regards,

Devendra Sharma