TDS on CHA Services

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..... TDS on CHA Services
Query (Issue) Started By: - Mahendra L Dated:- 2-9-2016 Last Reply Date:- 12-9-2016 Income Tax
Got 7 Replies
Income Tax
Dear Sir., We are paying Clearing and forwarding charges, Terminal handling charges and, plantquarantine fees and transportation other charges to my Custom House agent, and also we paying Custom House Service charges. Now we are the Partnership .....

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..... firm on which amount we have to deduct TDS . Please give me clarification Reply By CS SANJAY MALHOTRA: The Reply: TDS is to be deducted on the Total Amount (excluding Service Tax) invoiced by CHA. Reply By Ganeshan Kalyani: The Reply: Sir, TDS would be deducted on total amount excluding service tax. Further if the bills pertaining to Clearing and forwarding charges, Terminal handling charges .....

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..... and, plantquarantine fees and transportation other charges paid to Custom House agent are there along with the main invoice then these charges would be pure reimbursement and TDS is not required to be deducted. TDS will be deducted only on Custom House Service charges paid to CHA. Thanks. Reply By Ganeshan Kalyani: The Reply: Sir, if there is no proper supporting to the charges borne by your CHA .....

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..... and is recovering from you then irrespective of the fact of reimbursement, TDS would be deducted on entire invoice value except on service tax component. Thanks Reply By Ganeshan Kalyani: The Reply: Sir, TDS deducted and paid by service receiver issued a TDS Certificate in Forrm 16A, based on this service provider can claim benefit. Hence to be on a safer side you may deduct on entire invoice .....

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..... value. Thanks Reply By CS SANJAY MALHOTRA: The Reply: Dear Sh. Ganeshan ji, Even I am of the similar opinion as yours to deduct the same on Total (excluding Service Tax) to have compliance, if the transactions as suggested by your are not separately available. Reply By MARIAPPAN GOVINDARAJAN: The Reply: I endorse the views of Sanjay Malhotra. Reply By Ganeshan Kalyani: The Reply: Thanks for .....

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..... the support sir.
Discussion Forum - Knowledge Sharing .....

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