13 April 2009
whether repairs & main. of Plant & Machinery amounts to contract for TDS liability? And whether Service tax liability also arises to be deducted from the payment made to contractee??
13 April 2009
Routine,normal maintenance contracts which include supply of spares will be liable to TDS U/s 194C. However, where technical services are rendered,TDS will be u/s 194J. Ref:- Circular No 715 reported in 215 ITR (st)17- vide question no.29. Pl check whether your case fit in to the citation. As far as service tax is concerned, Mr. Shyam Lal's view may be considered.