Tds should be deducted or not?

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ajay kumar

CA student

21 Points Posted on 03 June 2013

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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Deepak Gupta

CA Student

8353 Points Posted on 03 June 2013

Originally posted by : ajay kumar
	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

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)