Pawan (CA FINAL) (271 Points)
22 March 2012Hi everyone,
A dealer meet organise by company in Hotel/Resort.Hotel provide all facility room, fooding, conference place etc. Service tax charged 5% only on hotel package not on conference charges but hotel raised singal bill for all expenses and hotel registered under service tax as MANDAPKEEPER. Please suggest me under which section TDS applicable or not.
Thanks
Prateek Agarwal
(Sr. Executive - Finance & Accounts)
(1732 Points)
Replied 22 March 2012
Hi,
This transaction seems to be that of a Contract.
In case of a company, rooms are hired on a "regular basis" , as such 194I is attracted.
In this case, it is a complete package wherein all services are provided. Hence, 194C would be applicable and its pravailing provisions.
Regards
Prateek
Live class on PF & ESI Enrollment & Returns Filing(with recording)
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