We had a contract with G4S Security Services and they also provide services for security guards, that is, while they deliver goods to the warehouse and charge a service fee. It sends an invoice on the electrical goods and service charges provided. However, the service tax is only levied on the service fee provided. In this case, please confirm the amount to which TDS is applicable. (on the gross amount or only on the service fee) However, the seller adds proof of costs to the invoice. Please revert me on it. Question 64 Would payment by an enterprise that leases premises but designs the contract as a secretarial contract attract the provisions of article 194(I)? Where the interconnection agreement is essentially the agreement to take charge of the premises, the tax shall be deducted from their payments under Article 194-I. Please tell me if I can do the TDS? If I have to do TDS, I need to make sure that the Agency`s service fee is such that even after TDS @ 2%, the actual payments are higher than « minimum wage + ESI + ETH + Service Tax », which allows the Agency to make a service fee above zero. It is also assumed that a zero service charge to the Agency would invalidate the contract. The deduction of withholding tax under article 194-I is based on income from rent‖. Rent was defined in declaration (i) in Article 194-I as any payment under a lease, lease, contract, etc., for the use of land or buildings. Therefore, if the communal taxes, the price of the estate, etc., are borne by the tenant, no tax is deducted from this sum.

(h) income as royalties (no royalties within the meaning of point (b)(i)(f)) ) due by the Indian Government or an enterprise on the basis of an agreement it has entered into with the Indian Government or group, and if such an agreement is related to an Indian enterprise, the agreement shall be approved by the central government or relate to a matter; which is included in the industrial policy, for the Government of India currently in force, the agreement is in conformity with this Directive A contractor is a person who is in the process of concluding an agreement with another to carry out work, while retaining control over the means, methods and procedures for achieving the result, neither party having the right to terminate the contract at its request. A.18. In a case where three separate agreements have been concluded: one for the supply of goods, the other for construction work and, thirdly, for civil works, Article 194C cannot be put into service to deduct the withholding tax on the payment for the supply of equipment, simply because that agreement is part of a compound operation. CIT v. Karnataka Power Transmission Corporation Ltd. [2012] 21 taxmann.com 473 (Kar.) Yes, the agreement between the customer and the owners of cold stores is in principle of a contractual nature and, therefore, the provisions of Article 194C (instead of Article 194-I) apply to the amount paid by the customers of the cold store as cooling costs. [Circular No. 1/2008 of 10.01.2008]. If the rental and the tds on the rental of the Co. A , but the agreement of the premises was concluded by other co.B. Is it permissible, what is the law? TDS is applicable in stores such as when we take such an amount of customers on behalf of the restaurant…