07 November 2007
Dear All Our travel agent providing us the Air/Train ticket for staff travels.
For Air travel he charges nothing but fare.
But in the invoice for Train ticket he submits also his service charges plus service tax on service charges though mentioned separately.
Do I need to deduct TDS on the total invoice amount( it comprises of Train fare + (service charges+ service tax)) if amount goes above INR 20,000.00 in a single invoice or INR 50,000.00 for the full year. Shall I ask him to submit two different bills one for train fare -for no tds and other for service charges for tds as per law,
or
one single bill that mentioned two amounts( one for ticket & other for service charges)separately & cleary but total is a sum of the two will serve the same purpose.
Here the service provider will provide only one invoice and he will mention taxfree & taxable amount.also,he will add service tax only on his serices charges.The amount of TDS should be deducted only on his Service amount.
U can take refernce of Any C&F Agent invoices as u have seen any time.
CAclubindia
