Tds for c & f business

This query is : Open

S. Karthi (Querist)
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25 June 2015 Dear Experts,
One of my client is doing C & F business and he is raising bill to his principal company as follows:

BILL TYPE - 1
Freight (Transport) = 1,00,000.00
(+) 30%
Slap ST @ 14% = 4,200.00
TOTAL = 1,04,200.00

BILL TYPE - 2
Labour Charges = 1,00,000.00
Loading, U/L, Trnsp)
Service Charges = 30,000.00
ST @ 14% = 18,200.00
TOTAL = 1,48,200.00

So, my question is where there TDS is applicable? Or not?. If yes, what is the rate of TDS for those bills and how to calculate it? Because, my opinion is the above said bills were re-imbursement by the principal company. So, they did not receive any income apart from Service Charges. So, logically the TDS is affected in Service Charges head only @ 10% (either 194H or 194J). In another way, we have to show the same in 194C @ 1% for both bills (exclude ST @ 14%).

Please give clear picture for the above queries.
Thanks in Advance.

Rupesh Jain

Rupesh Jain (Expert)
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25 June 2015 for brokerage, commission u/s 194H,
and no tds on reimbursement of exp. if separately raised by you.

S. Karthi

S. Karthi (Querist)
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27 June 2015 Dear Expert,

Thanks for your immediate reply, could you please give me any circulars or articles or GO pertain to the no TDS on re-imbursement of expenses. if separately raised.

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