20 March 2014
Manpower supply contract for supply of engineers will attract the TDS u/s 194 J or 194 C ?. All engineers are under direct control of principle employer, so company is also paying service tax @ 9.27%. pls advice.
21 March 2014
But engineers are providing assisting service so i think it will cover under 194 J, Also vendor has submitted the 197 certificate @ 1% of lower deduction of tax but as per 194 C also applicable tax in his case is 1%, so department has issued this certificate considering 194 J. other wise department will not issue the certificate if already deduction as per act is 1%. vendor is proprietorship firm in above case. pls advice.
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