194J

This query is : Resolved

CA Shantanu Goyal (Querist)
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26 September 2009 hi
i have a query regarding deduction of TDS under section 194J

Client has separate bill for reimbursement expenses but in the bill service tax has been charged

in simple case if service tax was not there then tds was not deductiable but in this case service tax has been charged

Please tell me whether tds is deductiable on the ground that service tax is charged on the reimbursement bill.

CA. B.SRINIVASULU

CA. B.SRINIVASULU (Expert)
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26 September 2009 TDS is deductiable since the service tax is charged.

When you are re-imbursing if you are reimbursing based on actuals tds is not applicable otherwise tds is applicable irrespective of the fact whether he has charged service tax or not.