TDS on Service proived to SEZ Developer by a foreign company

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

13 May 2011
Dear All,

we are a SEZ Developer in bangalore, we have rendered a Architect Service from New york based company ( Service Provided from New york, there is no permanent establishment in india) now we are remitting an advance payment of 5000USD, can anybody tell, we need to deduct TDS or not?.(Service Provided for an SEZ unit)

it is very urgent

CA MANOJ GUPTA

CA MANOJ GUPTA (Expert)
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13 May 2011 IN THE CASE OF , Gmp International Gmbh (2010) 35 (II) ITCL 390 (AAR) ARCHITECTURAL CONSULTANCY WAS HELD TO BE TECHNICAL SERVICE
APPLYING THAT CASE SICE SERVICES WERE UTILISED FOR BUSINESS IN INDIA HENCE THE TDS WOULD HAVE TO BE DEDUCTED UNDER SECTION 195

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