08 February 2011
A CUSTOM HOUSE AGENT'S ONE DEBIT NOTE CONTAINING THE FOLLOWING NATURE OF EXPENSES REIMBURSED BY US: 1.)CFS CHARGES 2.)STAMP DUTY CHARGES 3.)SHIPPING LINE CHARGES 4.)TRANSPORTATION CHARGES 5.)SERVICE TAX ON TRANSPORTATION 6.)Octroi 7.)Warehousing Charges 8.)D/O CHARGES
AND ANOTHER DEBIT NOTE CONTAINING: 1.)AGENCY CHARGES 2.)DOCUMENTATION CHARGES 3.)MISC. EXPENSES 4.)PHO FORMALITIES 5.)SURVEYOR CHARGES
AND SOMETIMES ANOTHER DEBIT NOTE WHICH IS A MIXTURE OF ABOVE TWO DEBIT NOTES.
09 February 2011
A. CFS CHARGES STAMP DUTY CHARGES SHIPPING LINE CHARGES TRANSPORTATION CHARGES SERVICE TAX ON TRANSPORTATION On above charges no TDS will be deducted if and only if: Supporting Receipt/Challan for the same are obtained from CUSTOM HOUSE AGENT.
Above charges do not include any profit element of CUSTOM HOUSE AGENT i.e. it should be purely reimbursement.
B. AGENCY CHARGES DOCUMENTATION CHARGES MISC. EXPENSES PHO FORMALITIES SURVEYOR CHARGES On above charges TDS will be deducted as per provision of Section 194C
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