05 January 2013
We are a medical company and are paying over Rs 75000 to bio medical waste disposal agency based out of mumbai. They charge service tax to us. Is TDS applicable, under what section.
23 January 2017
TDS on Biomedical Waste/Material Disposal/Waste Management:-
If You have given contract to dispose the medical waste then TDS u/s 194C applicable.
If it include Certification too being a professional, then TDS u/s 194J applicable.
Further apart from Professional Service being a Certification, it also include Technical knowledge to dispose @400 degree temperature with proper equipment.
Kindly note that this matter can be put to debate to distinguish between 194C and 194J.