TDS on Foreign Freight, THC , Transportation Charges

This query is : Resolved

sushil (Querist)
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09 May 2010 Dear All,
we are exporters, we receives bill from CHA agents for
Foreign Freight (without Service Tax),
THC Charges (without Service Tax),
Transportation Charges (without Service Tax),
Documentation Charges (with Service Tax),
Etc.
On what amounts shall we deduct tds? (tds on contractors)

Thanks in advance

Sushil.

CA Amit Agrawal

CA Amit Agrawal (Expert)
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10 May 2010 Brother you should refer Provision of DTAA of India & respective country before any remittance to that country & if Condition of DTAA satisfied and remittance is not taxable in India due to DTAA then TDS is NOT required to be Deducted.
Moreover you have to comply with guidelines of RBI for filling Form 15 CB & CA to RBI for each foreign remittance before making any payment.
Case to case liability of withholding of tax differs for.