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.

AI Summary

TDS Under Section 194C: Applicability for Photocopying Charges and Clarifications on Service Tax Credit Under Rule 9(1)(bb) CCR, 2004. A partnership firm inquired about the applicability of TDS under Section 194C for photocopying charges incurred from a vendor. One respondent clarified that TDS on contracts applies if a single invoice exceeds 30,000 or if multiple invoices total more than 75,000, suggesting that typical photocopying charges may not meet these thresholds. Another respondent asked for clarification on whether service tax paid under RCM during EA-2000 can be credited, referencing Rule 9(1)(bb) of CCR, 2004, and requested relevant case law. Further discussion involved the nature of the service and tax payment circumstances.