26 November 2013
agar company, machines ke inspection ke liye inspection charges pay krti hai, kya tds deduct kiya jana chahiye? and payee ko iske liye service tax pay kiya to uski input milegi?
26 November 2013
Inspection charges paid are in the nature of professional services and TDS @ 10% is applicable when the total payment (with Service Tax)exceeds Rs 30000. Section 194J. . Input credit ke bare me "Visheshagya" ki ray aapko mil sakegi. Bus thodi pratiksha kijiye. .
26 November 2013
It is not a commision but charges paid for providing service and there is no element of agency business nor there is principle-agent relationship...hence cannot treat inspection charges as commision.
26 November 2013
The question arises here is why the charges has been paid to that particular company or person ? . There must be some thing special. That makes the inspection, a professional event performed by a technical professional. 194J . Further, commission theory also attract TDS. It is rightly said by the expert- Mr Sampat, that the same can not be termed as commission. . So one 194J is the most suitable section in this case. .
27 November 2013
Surendra bhai offcourse yar 194 J. Its professional service. Provided for inspection of machinery. Machinery purchase under agggrement that thay will provide inspection service after delivering the machine
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