TDS under 194J or 194C.??

Hi Saurabh....TDS to be deducted On 'Testing & Inspection fees' paid by company' is under Section 194J . It is a technical job done by the agency. Besically for these type of services agency employ Engeeners & Proffessionals expert in that technical area. 

For Conference charges if the hotel has charged Service Tax on whole bill then TDS to be deducted on whole bill amount excluding ST. If VAT has been charged on other materials then no TDS on that material to be deducted............ as those will be sale of goods by Hotel.

Yes TDS to be deducted is U/S 194C

Originally posted by : SATYABRATA PANIGRAHI
	For Conference charges if the hotel has charged Service Tax on whole bill then TDS to be deducted on whole bill amount excluding ST. If VAT has been charged on other materials then no TDS on that material to be deducted............ as those will be sale of goods by Hotel.

But when tds is deducted U/s. 194C, it is to be deducted on whole amount incl. Service tax.   I think it is case tds on Rent U/s. 194I, where tds is to be deducted excluding Service tax & not U/s. 194C.

N yes, ur right; where in case of VAT is charged on material, there will be No tds on the same.

thanks 4 reply.

For Testing and Inspectin Fees - TDS under 194J - CIT v. Bharti Cellular Ltd. (2009) 319 ITR 139 (Del.)

For Conference Expenses - TDS under 194C on gross amount charged.

For Repairs and Maintenance - Applicability of TDS will have to be seen on case to case basis. While repairs and maintenance in the form of AMC will be covered u/s 194C; repairs and maintenance of software on per service basis shall be charged u/s 194J. There can be more scenarios.

Originally posted by : Deepesh
	For Testing and Inspectin Fees - TDS under 194J - CIT v. Bharti Cellular Ltd. (2009) 319 ITR 139 (Del.)   For Conference Expenses - TDS under 194C on gross amount charged.   For Repairs and Maintenance - Applicability of TDS will have to be seen on case to case basis. While repairs and maintenance in the form of AMC will be covered u/s 194C; repairs and maintenance of software on per service basis shall be charged u/s 194J. There can be more scenarios.

thanks Deepesh.. Also can u plz upload the details of case "CIT v. Bharti Cellular Ltd. (2009) 319 ITR 139 (Del.)" mentioned by you othrwise wer can i get the details of the same.? Plz tell me.

Originally posted by : Deepesh
	For Testing and Inspectin Fees - TDS under 194J - CIT v. Bharti Cellular Ltd. (2009) 319 ITR 139 (Del.)   For Conference Expenses - TDS under 194C on gross amount charged.   For Repairs and Maintenance - Applicability of TDS will have to be seen on case to case basis. While repairs and maintenance in the form of AMC will be covered u/s 194C; repairs and maintenance of software on per service basis shall be charged u/s 194J. There can be more scenarios.

thanks Deepesh.. Also can u plz upload the details of case "CIT v. Bharti Cellular Ltd. (2009) 319 ITR 139 (Del.)" mentioned by you othrwise wer can i get the details of the same.? Plz tell me.

A Softwaew Company reaised a combined  invoice as Software Charges  & repair & maintenace charges for mainting the software Rs. 1,40,000/- & Software Chrges Rs. 2,00,000/-, kindly advice me TDS is deducted on which amount  

Dear Krishna!

TDS needs to be deducted on both the amount since it is a combined invoice @ 2% under 194C