27 August 2013
RESPECTED EXPERTS I HAVE A QUARRY ABOUT TDS DEDUCTION AND APPLICABILITY OF RATES @2% OR 10% ABOUT A PROVIDER OF "RADIOLOGY SERVICES" AT PHCs AND DISTRICT HOSPITALS.
IS SERVICE PROVIDER COVERED IN THE MEANING OF PROFESSIONAL/TECHNICAL SERVICE PROVIDER?
IS SERVICE TAX ALSO APPLICABLE IF THE PROVIDER;S TURNOVER IS BEYOND THE LIMIT?
27 August 2013
Radiology services are generally done by qualified medical practitioner's . Therefore, payments to them attracts the provisions of section 194J meaning thereby 10% has to be deducted towards income tax.