TDS - on air freight charges on export & import transaction

[Asked by Guest]

Dear All

We are sending some material parts out of india from the DHL express & same we are receiving some parts from out side india. DHL (INDIA )is raising invoice basic chages + service tax. so can we deduct tds on bill of DHL.

If yes so please provide tds section & clause if any.

[Ganeshan Kalyani]

Tds is deductible u/s 194C as the service falls under contract.

AI Summary

TDS on contract services: air freight charges treated as contract payment deductible under section 194C.
The adviser concludes that tax is deductible under 194C because DHL's air freight and related charges constitute payment for a contractual service, creating a withholding obligation on the payer.