Tds or service tax on lab testing charges

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

13 July 2014 Dear Sir

I am a proprietorship firm and paying lab testing charges on garments.

So, there is any liability as TDS and service Tax.

please tell me.

Thanking you

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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13 July 2014 No Service Tax Liability for you under reverse charge.

TDS required to be deducted u/s 194J only if your file was subject to Tax Audit during the previous year.

E.g., Tax Audit Applicable for FY 2013-14 i.e., AY 2014-15 so TDS required to be deducted in FY 2014-15.