Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights December 2011 Year 2011 This

Deduction of Tax- Use of Services of chartering a ...


TDS on Helicopter or Aircraft Charter Services Applies u/s 194C, Not Section 194I, Confirms Court Decision.

December 18, 2011

Case Laws     Income Tax     AT

Deduction of Tax- Use of Services of chartering a helicopter/aircrafts - TDS u/s 194C or 194I - liability to deduct TDS arises only under 194C.... - AT

View Source

 


 

You may also like:

  1. The case involved a dispute regarding the demand of differential duty u/s 28 of the Customs Act, 1962 for using a helicopter for NSOP (Charter) despite having a permit...

  2. Classification of Services - appellant own two Aircrafts/Helicopters, which are being provided by them on chartered hire basis - the services will be rightly...

  3. Classification of service provided by company - Not Chartered Accountant Services or Market Research Agency's Services - Nature of services rendered includes...

  4. Classification of services - The services rendered by the appellant in charter hire of helicopters to various corporates for offshore operations is classifiable under...

  5. Non-payment of service tax - aviation services - The Tribunal acknowledged that the appellant's Delhi unit had discharged its service tax liability for chartering...

  6. Classification of services - services provided by the Heli-Operators by way of transport of passengers by air in case of Helicopter Shuttle Services - rate of GST - The...

  7. This circular clarifies various GST-related issues based on recommendations of the 54th GST Council meeting. Key points are: GST at 18% applicable on affiliation...

  8. Import of twine engine light weight Aircraft (Aircraft BRT) - Benefit of the exemption - nil rate of duty on import of aircraft for non-scheduled (passenger) services as...

  9. Exemption from duty - import of helicopters - Actual user condition - Although, the requirements of Condition No.104 of the Exemption Notification are unambiguous but...

  10. Sale and disposal of detained aircraft - Detention of Aircrafts and Helicopters belonging to M/s. Kingfisher Airlines to recover Service Tax amount due to the Government...

  11. The appellants imported a helicopter (Model No.412-EP, Sr. No.36643 registered as VT-HGK) vide B/E No.397583 dated 26.12.2007. The exemption entry 347B of the N/N....

  12. CESTAT New Delhi held that an aircraft used for transporting persons for remuneration falls under public transport, not private use. Referring to M/s.V.R.L. Logistics,...

  13. Classification of service - providing chartered flights to various organization - to be classified under Transport of Passenger by Air Service or supply of tangible...

  14. TDS u/s 195 not deducted on payment to Everest Global Inc. for software training services as source of income located outside India and payment made for services outside...

  15. TDS on certain foreign payments - reimbursements of expenses - independent professional service - The case involves a dispute over the classification of services...

 

Quick Updates:Latest Updates