TDS on Photocopy charges

[hubert fernandes]

We a a partnership firm , in course of our day to day activities we get various documents photocopied from a vendor , who then raises periodical bill on us.if the amounts paid/payable to such vendor who provides photocopies of the documents using his stationary subject to TDS u/s 194C.

[Ganeshan Kalyani]

Sir, TDS on contract is applicable if single invoice is of ₹ 30 thousand and multiple invoices totalling to more than Rs. 75 thousand. I guess Xerox charges would not be touching these threshold limits. If it is then Tds is applicable. Thanks.

[RAMNIRANJAN KANDOI]

R M KANDOI

Kindly clarify whether any Service Tax paid as Service Receiver Under RCM during EA-2000 can be taken as credit as per Excise Auditor, Credit is not allowed as per Rule 9(1) (bb) of CCR,2004

If possible cite Case law ,if any.

[Ganeshan Kalyani]

What is the nature of service? and whether the tax paid was on ground of suppression of facts, willful evasion of tax, fraud etc.??

AI Summary

TDS on contract payments may apply to photocopy vendors only if invoice thresholds are met, otherwise not.
Applicability of TDS on payments to a photocopy vendor depends on contract-payment invoice thresholds: TDS applies only if a single invoice reaches the higher invoice threshold or if multiple invoices aggregate to exceed the cumulative threshold; routine photocopy bills are unlikely to meet those thresholds and thus ordinarily will not attract TDS.