Deepak Tapse (Accounts Manager - Taxation) (1771 Points)
28 December 2013
Shreekumar Sethi
(Accountant)
(48 Points)
Replied 28 December 2013
TDS is not applicable on Telephone Charges and Internet Charges.Only Service Tax is applicable.
laxman suthar
(Asst. Manager Taxtation )
(329 Points)
Replied 28 December 2013
VIVEK KHANDELWAL
(CA Job)
(27 Points)
Replied 29 December 2013
Pradeep Gupta
(Accounts Manager)
(298 Points)
Replied 29 December 2013
TDS is not deductible on services using technology -- telephone charges, Internet charges, cable TV, leased lines. Payments for use of standard facilities by the public at large in which some form of technical service is inherent are not covered under section 194J. It has also been held in the case of Skycell Communications Ltd. v. Deputy CIT[2001] 251 ITR 53 (Mad.).
Please go through the below link for the abovementioned case law:-
amarnath gupta
(article assistant)
(38 Points)
Replied 29 December 2013
manoj
(student)
(5205 Points)
Replied 29 December 2013
no tds only service tax even if u r paying service tax on your business you can get set off those in bills you paid
Ajeet mishra
(Artical)
(25 Points)
Replied 29 December 2013
Ganeshbabu K
(Audit and Tax Advisory)
(48564 Points)
Replied 29 December 2013
TDS not applicable..
.
.
Skycell Communications Ltd. v. Deputy CIT[2001] 251 ITR 53 (Mad.)
amarnath gupta
(article assistant)
(38 Points)
Replied 18 January 2014
shivnath
(Assistant Manager)
(21 Points)
Replied 30 July 2014
Change in definition of Royality as per Finance Act 2012, the payment of Mobile Bills, Broadband Charges, internet charges etc and Telephone Payments shall be after deduction TDS under section 194-J.
R.senthilkumar
(working)
(52 Points)
Replied 02 August 2014
i don't know how to calculate the interest on ecb loan? could you tell me ?
CA.Sangam Aggarwal
(Professional)
(2795 Points)
Replied 09 October 2014
Where it is mentioned that TDS will not applicable if the service is effecting at large? Also why payment made towards Internet Charges is not liable under section 194 J under the head Royalty.
Santosh Sukhnani
(Student CA Final )
(34 Points)
Replied 23 March 2016
TDS is applicable on leased line.
Santosh Sukhnani
(Student CA Final )
(34 Points)
Replied 26 April 2016
TDS will be applicable if the telephone line or the internet line is leased. As per Income tax act TDS is applicable on Leased lines. So check if you fall within the ambit of same you will have to deduct the TDS
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