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TDS on Travel Agent

This query is : Resolved 
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(Querist)
12 September 2009 Hi,

Is it necessary to deduct tax on source on service charge charged by a travel agent on booking of tickets.

If, yes please suggest the section.

Regards,
Manash
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CP Ram

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CP Ram (Expert)
12 September 2009 No, as per Circular no. 713 dated 2nd August, 1995.
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CA CHINTAN AJMERA

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CA CHINTAN AJMERA (Expert)
13 September 2009 Agree not require
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