23 April 2021
We have issued a Work Order to OEM (Only Equipment Manufacturer) Vendor for "Hiring of Services for Repair/Restoration of Wind Electric Generators". The Work Order is of two parts (1) is Refurbishment of Materials and (2) is Refurbishment : Service Part. these can only be done by the OEM but not others. whether the Services are liable for TDS u/s 194c or 194J? Also pl. advise whether both Supply & Service parts are liable for TDS or only Service part. kindly advise regards,
23 April 2021
Both Supply & Service parts are liable for TDS under section 194c. In case of objection from supplier of TDS deduction on supply of goods deduct TDS only on services.
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