Cbdt circular 1/2014

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Anu Elizabeth Shaju (Querist)
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11 February 2014 No tds on service tax component:
After reading the new notification dated 13-01-2014, I have a doubdt as whether it applicable to sec 194J alone of the act or applicable to all sections i.e. 192 to 195???

Please do make the point clear.

Nikhil Kaushik

Nikhil Kaushik (Expert)
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11 February 2014 it applies to all TDS payments made to residents only. So 195 is anyways ruled out as 195 covers payments to non-residents.

with regards to 192, service tax anyways dont apply to salaries.

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CA Deven

CA Deven (Expert)
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11 February 2014 It is applicable to all the Section .....deduct TDS only on the Payment not on the Service Tax portion

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CA Deven

CA Deven (Expert)
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11 February 2014 Hi Nikihil

I have one question regarding Y+TDS can you please ans that on urgent basis ??

Nikhil Kaushik

Nikhil Kaushik (Expert)
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11 February 2014 hi deven,

whats the question ??

CA Deven

CA Deven (Expert)
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11 February 2014 Nikhil,

We (company) have employed one caretaker in our new guest house but we have not taken him on a payroll ..no contract signed

Plz. tell me TDS is deducted under which section ??

Nikhil Kaushik

Nikhil Kaushik (Expert)
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11 February 2014 tds is applicable. written contract is not required. given that you are not showing this person as an employee, 194c shoudl trigger.

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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17 February 2014 since he is not a professional or a technical person sec 194C is applicable in this case.

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Anu Elizabeth Shaju

Anu Elizabeth Shaju (Querist)
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17 February 2014 I agree to that point....tds should be deducted under sec 194c in the above case even if there is no written contract.

Nikhil Kaushik

Nikhil Kaushik (Expert)
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17 February 2014 yes anu. thats how the 194c operates.

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CA Deven

CA Deven (Expert)
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18 February 2014 Nikhil,

thanks a lot..

Respect..:)

Nikhil Kaushik

Nikhil Kaushik (Expert)
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18 February 2014 thanks for the appreciation Deven.

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CA Deven

CA Deven (Expert)
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19 February 2014 Dear Experts,

I have 1 query regarding Service tax.

Our one service provider has opted for VECS scheme and so he has charged service tax for F.Y. 2011-12, 2012-13 and of current yr till date now my ques. is whether the Service Tax pertaining to previous yr will be treated as prior period item ..as per my understanding it should not be treated as prior period since he has not charged in the previous yr so there is no error.

Also can we claim Input credit of that ?

CA Deven

CA Deven (Expert)
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20 February 2014 Awaiting for your replies experts ..Mr. Nikhil & Mr.Tushar