Tds on sms service

This query is : Resolved 

14 March 2012 Hi,

We have received invoice from netcore solution p l for sending SMS for specified words which is given by our company to them
The Invoice amount is Rs 54000 + Service Tax.

Now my question is that whether TDS is applicable or not if yes than under which section ?

15 March 2012 Yes TDS provision is applicable under 194 J.



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