194c Vs 194J

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

02 November 2010 I have got a bill where part of the bill is for Civil works and part of the bill for interior design charges from the same party, however single WO is given for both the works to the party.
The question is when charges are shown separately though there is a single bill, whether 194c to be applied for civil works and 194J to be applied for interior design charges?
Give supports if any available.

CA Ankit Shah

CA Ankit Shah (Expert)
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04 November 2010 Contractor bifurcate civil works and other work because for works contract he has to pay 1/3 of normal service tax liability.

Separate bill needed for calculation. However, u can apply 194c for civil work and 194J for Interior design work.

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