Which section will applicable ?

The applicable section in your case should be section 194J.  This is on the assumption that the bills raised are not for routene maintainance services (as in the services are availed of only when the machinery / instrument requires repairs - technical services to be precise).  Of course, it is assumed that you are not making the payment in your capacity as an individual or HUF. 

Refer Circular 715. 

Cheers!

HI,

I beg to differ from the opinion provided.

It seems that the service provided is more of a Annual Maintenance Contract wherein apart from the visits already mentioned in the Contract, the contractee can call up the technicians as per their requirements.

Hence, in my view, 194C will be applicable and its relevant provisions.

Regards,

Prateek

The service rendered are not in the nature of routene services but specific services, rendered upon request by the queryist. Given the same, there is an exposure that the Revenue authorities may take a position that the applicable section is 194J, if the amount of payment is material.

Hi,

This is a type of Repairs & Maintenance Service for which they charge separately. Even if it is not an AMC, still this is a contractual obligation. 

Repairs are not Professional Services within 184J as well.

Regards,

Prateek

Originally posted by : Prateek Agarwal
	Hi, This is a type of Repairs & Maintenance Service for which they charge separately. Even if it is not an AMC, still this is a contractual obligation.  Repairs are not Professional Services within 184J as well.   Regards, Prateek

I fully agree with Prateek