08 June 2010
Whether the TDS needs to be deducted on payment to supplier who is charging freight on purchase invoice separately and freight payment to person who is operating tempo and shifts goods from one godown to another.
As per amendment in Section 194C only transport operators is exempted if they provide PAN No's and definition of transport operator "Transport operator is a person who is in the business of plying, hiring or leasing goods carriages"
08 June 2010
The benefit of Transporter is not available for Supplier. becasue the Transporter defined as " who is in the business of plying,hiring or leasing goods carriges. So supplier charing Fright need to deduct TDS on that