our client pay hotel bill rs.22000/- for tiffin expenses for annual day celebration. it is liable to TDS provision.
and also pay printing & stationery expenses pay rs.200000/- for making diamond jubilee book malar. it is liable to tds provision
1 Replies
Ramakrishna
(Financial Executive)
(438 Points)
Replied 21 November 2007
Dear Saravanan,
Regarding hotel bill of Rs.22000/-paid for tiffin expenses of annual day, if the service is provided by the hotel people at your door step or at any other place other than the hotel premises, it attracts tds u/s. 194C being a catering cum service contract. If the service is availed in the hotel itself, where offering of food is a routine job, no tds is attracted.
Regarding printing charges of diamaond jubilee publication, if it is a single payment comprising the total expenses, then it is a job work and so attracats tds u/s. 194C.
With regards.
Regarding hotel bill of Rs.22000/-paid for tiffin expenses of annual day, if the service is provided by the hotel people at your door step or at any other place other than the hotel premises, it attracts tds u/s. 194C being a catering cum service contract. If the service is availed in the hotel itself, where offering of food is a routine job, no tds is attracted.
Regarding printing charges of diamaond jubilee publication, if it is a single payment comprising the total expenses, then it is a job work and so attracats tds u/s. 194C.
With regards.
Recent Topics
- GST ITC to Garment dealers.
- Eport of goods
- Stamp Duty On Transfer
- Advice on Investment of Retirement Corpus
- Nature of business activities under GST registrati
- Tally Vouchers Entry for Commission based services
- Regarding transfer of stock
- CBIC allowed ITC Available in Demo Car
- Final Course - Tricks to Pass
- Can we issue GST debit note in case mother invoice
Related Threads
Trending Online Classes
-
25 Hours GST Scrutiny of Return and Notice Handling(With Recording)
Industry Expert04 February 2025
CAclubindia
