Tds on amount paid for attending seminar

This query is : Resolved

pavan kumar (Querist)
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29 January 2016 Dear sir/mam,

Whether tds applicable or not on amount paid for attending the seminar ,if they charge service tax on that amount?

Regards,
Pavan.

Ganeshbabu K

Ganeshbabu K (Expert)
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29 January 2016 If the conference is not specifically organized for the payer, there would be no ‘contract for work’ and hence, TDS under section 194C would not be triggered.

The payment for attending a seminar would not be for procuring any technical services if the information in the seminar is general in nature and not specifically delivered for the participating company. Accordingly, TDS under section 194J should not apply