Tds or service tax on freelancer service

Freelancer means a person who renders a service independently and not employed. Pl elaborate on the nature of service. 

Dear Mam

We are web development company. we will hire various employees on a contractual basis ( as a freelancer) for particular work assignment  say for Marketing / Computer engineer /accounts etc. 

So how much TDS to be deducted

Jitender

Section 194J will be attracted for which tds rate is 10%.

Thanks,

Can anybody tells whether the payments made to canteen for meals comes under TDS 194 C ?

Dear Murnal

Payments made to canteen for meals won't come under any section.

Saleem sir , Payments are made by the company to canteen for its  employees food at everage 15000 per month

Dear Murnal

Then the payments are covered U/s194C.
Here the aggregate of the amounts to be credited or paid during the financial year exceeds 75000/- the company shall be liable to deduct income tax U/s194C.

In this case canteen services will be covered under catering which is being included in the definition of "work" in S.194C.

Thank you sir