TDS on CHA Services

[Mahendra L]

Dear Sir.,

We are paying Clearing and forwarding charges, Terminal handling charges and, plantquarantine fees and transportation other charges to my Custom House agent, and also we paying Custom House Service charges.

Now we are the Partnership firm on which amount we have to deduct TDS . Please give me clarification

AI Summary

TDS on CHA services: deduct on total invoice excluding service tax; reimbursements exempt if properly supported.
TDS on CHA services must generally be deducted on the total invoice value excluding service tax; pure reimbursements supported by separate bills need not attract TDS, but if supporting documentation is lacking the payer should deduct TDS on the entire invoice (except service tax).