28 March 2009
birth hire charges paid to authorities is govt or non govt & you are hiring a birth going from one location to another location your reserved the seat every time in my opinion tds is not deducted because this is contract for traveling not hiring or not periodically contract
In actual Berth Hire Charges is charges for giving space in water to a vessel by port (Status of port is Loacal Authority). for a certain period or till vessel is loaded.
CAclubindia
