I had taken service of email antispam and antivirus solution from one of the IT company and they had charged service tax in the bill. i want to know whether it will be covered for deduction of TDS u/s 194C (contract) or 194J (profession)...?
Dilip (Working) (408 Points)
23 February 2010I had taken service of email antispam and antivirus solution from one of the IT company and they had charged service tax in the bill. i want to know whether it will be covered for deduction of TDS u/s 194C (contract) or 194J (profession)...?
Amir
(Learner)
(4016 Points)
Replied 23 February 2010
Dear Dilip,
I think-
If u have purchased an antivirus/anti spam software then TDS will not be applicable......
However if it is in the nature of a contract like AMC, etc then 194 C will be applicable.......But 194 J I don't think so...........