Please suggest me what is the rate of TDS appilcable in errection,commissioning & testing work when party has charged 10.3% service tax and which is fully service order of Rs.22,00,000/- not included of material in this order but consultancy and survey charges is included which is Rs.270000/-.
I have deducted 10% TDS on Advance but party has demanded that TDS deducted only 1% for above and future bills.
29 August 2011
Consultancy & Survey charges attract TDS U/s.194J 10%. If you raise the bill agreement & invoice separate for both consultancy & erection then different rate applicable as 194J & 194C, when bill raised together then higher rate 10% will be attract u/s.194J
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