Dear Sir,
If a company made agreement to a mailing serivices about "dispatching of Annual Report copy to Stakeholders" and such party made invoice of Rs. 1,06,819 (service tax is not charged). On the company hand, TDS should be deducted @ 1% u/s 192-C or not...?
Kindly reply as soon as possible
| Originally posted by : ajay kumar | ||
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Dear Sir, If a company made agreement to a mailing serivices about "dispatching of Annual Report copy to Stakeholders" and such party made invoice of Rs. 1,06,819 (service tax is not charged). On the company hand, TDS should be deducted @ 1% u/s 192-C or not...? Kindly reply as soon as possible |
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The carriage of documents, letters, etc., is in the nature of carriage of goods, and therefore, provisions of section 194C would be attracted in respect of payments made to the couriers.
Circular: No. 715, dated 8-8-1995 (Question No. 8)
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