Hi friends
pls sort out my query:
"A international" co. has made an export sale to singapore and the CHA say "P logistics". The freight amount which raise by P logistics is ofcourse paid by A international. here i give u exact amount of billing raise by P logistics:
Internatinal freight- 18750
Fuel Surchage- 2188
Security charge- 2188
Airway bill fee- 449.44
Airline misc. charge- 702.25
Airport Authority charge- 1094
Phyto sanitary charge- 1123.60
Certificate of origin charges- 786.52
EDI charge- 74.16
Agency Charges- 1404.50
Total- 28760.47
out of which Service tax amt- 499.47
Now i want to know on which amounts TDS u/s 194C is deductable ??
further i have another query in this concern that the exemption amount under this sec is Rs. 70000 then i have to consider this total amount ( i.e. Rs. 28760.47) or any other amount?
Regards
CAclubindia
