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 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.