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TDS U/S 194C OR 194J

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15 February 2017 An electronic product manufacturing company has its service centres accross the country. service centre provide services to customer of company during and after warranty period. Company pays a fixed monthly monthly amount to service centres. whether service provided by service centres to company will be termed as TECHNICAL SERVICES U/S 194J or WORK U/S 194C .? plz provide relevant case law for justification

15 February 2017 It will fall under works contract as material is also involved hence TDS applicable u/s 194c.

15 February 2017 Seetharaman sir, they just providing service , is it not fall in section 194J?


16 February 2017 The company is a manufacturing company providing warranty service and after sales service to customers which will include supply of spares also hence only 194c applicable.

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17 February 2017 sir can you please provide reference of any case law to justify the same..

17 February 2017 Search google, right now I don't have any.



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