27 January 2010
We have ordered for printing of cards, voucher book, letter head etc to our printer as per our specification. Now the printer has raised the bill including vat, he has used his own material for printing, so now should TDS u/s 194C be deducted from his bill?
Plz cite me with the relevant definition and other case laws, circulars
28 January 2010
According Circular no. 681, dated 08.03.1994, it is clarified that when material is provided by the printer, then it will become a contract of sale. so, no TDS is deductable on his bill.