1. Whether the tds is applicable on loading and unloading services for goods if the service provider have is own vehicle and what if he is using the vehicle of the party to whom he is providing such service and whether the same is covered under definition of Transporter?
2. Whether the tds is applicable for carriage of goods and the same is covered under definition of transporter?
11 February 2013
since as per the amendment to the section 194 C :- (6) No deduction shall be made from any sum credited or paid or likely to be credited or paid during the previous year to the account of a contractor during the course of business of plying, hiring or leasing goods carriages, on furnishing of his Permanent Account Number, to the person paying or crediting such sum.
you can obtain PAN from the Transporter party and therefore you are not required to deduct TDS
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