Tds on payment made for car service/repairs

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

29 December 2015 Sir,
Our company has to pay service charges to the agency which includes labour and material in which vat is shown separately for goods but a combined bill is issued to us.
I want to know that whether we have to deduct TDS on whole amount or on service amount u/s 194C.
Further If we have to deduct TDS on service portion only then whether it would be covered u/s 194C or 194J.

Please clarify

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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29 December 2015 Normal service and maintenance deduct TDS u/s.194C

Querist : Anonymous

Querist : Anonymous (Querist)

30 December 2015 sir whether tds is to be deducted on whole amount or only service portion

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Ankur Singhal

Ankur Singhal (Expert)
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30 December 2015 Dear
If the value of material can be identified seperately then deduct TDS on amount excluding the value of material.
But if items can not be seperated then deduct tds on whole amount.