TDS APPLICABILITY ON HALL CHARGES

[Ruchika Agarwal]

One of our client is paying conference fee charges for one day conference . Our client has received bill in two parts.

One bill is relating to hall charges related to banquet hall and other is related to food expenses.

In hall charges bill service tax at the rate 12.36% is charged and the luxury tax at the rate 10% is charged. Please note that hall charges bill is raised separately.

Please let us know the TDS applicability on hall charges. Whether TDS will be deducted u/s 194I or 194C ?
As per our view TDS u/s 194I i,e rent shall be imposed if hall charges exceed Rs 1,80,000 during the year

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Thanks & Regards

 *Ruchika Agarwal.*

[soumya sengupta]

I think you are absolutely correct on your view point. Sec.194C is not applicable but Sec-194I will be applicable if the total payment during the year under review exceeds Rs.1.8 lacs.   Regards, CA S.Sengupta --- On Sat, 29/12/12, Ruchika Agarwal <ruchika.a...@gmail.com> wrote:

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[linda....@ssssprings.com]

Hi,

If Hall Charges are paid as one time, still does TDS gets applicable, Pls clarify.