TDS on Event management

This query is : Resolved

Aman (Querist)
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07 July 2011 I am working in a consulting company as an accountant. We received a bill for around 22000/- from an event management company. The expense was towards using the chair,table and other party used articles.Service tax is charged on the bill and the vendor is registered as event management company in Service Tax act.

My query is whether the TDs would be 194C or 194I or 194J.

ABHISEK TOSNIWAL

ABHISEK TOSNIWAL (Expert)
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08 July 2011 TDS would be applicable on this. It can be under 194C or 194J (depends on the facts & circumstances of case). Make a bifurcation of 194J and 194C by distinguishing the Contractual amount and professional Charges. Total amount towards contract expenses ( TDS @ 2%/1% u/s 194C) and Event Management Charges ( TDS @ 10% u/s 194J)