Survey work is technical service or not

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man (Querist)
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20 July 2013 If an agreement is drawn with a contractor to execute survey work by engaging labour only.whether this will be considered as technical service u/s 194j and tds @10% will be deducted or it will be considered as work contract and tds @1 or 2%(individual or firm ) will be deducted.whether education cess apart from above tds be also deducted.

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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21 July 2013 If the contractor it self doing survey work by using their labour then tds u/s.194J 10% will apply

Incase actual survey done by you or other person and only he is supplying labour to do the work without using technical knowledge then TDS u/s.194C 1 % 2 % as the case may be