Tds on hotel & boarding expenses

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Ashok (Querist)
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23 December 2013 Q. is the TDS applicable against hotel & boarding expenses, which is paid from a pvt ltd company or a proprietorship firm?

Kindly ans the above same with rate of TDS in case of both units.

Thanks & regard

Ashok Kumar

Ganeshbabu K

Ganeshbabu K (Expert)
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23 December 2013 if accomodation in hotel is taken on regular basis tds applicable under section 194I and tds @ 10%
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however if you have taken rooms on occassionally as and when required it is just an rate contract arrangement and no tds applicable here
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for detailed explanation refer to my reply to friend given here some months back
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https://www.caclubindia.com/experts/tds-on-service-tax-component-1211489.asp#.UrgZJPQW11Y