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TDS on Sampling Charges

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A party has raised service invoices for weighing and sampling charges and charged service tax @ 10.30%. I feel this is a technical service and TDS is to be deducted @ 10% u/s. Section 194J. Please advice.

Technical service classification triggers TDS under Section 194J for weighing and sampling charges, as clarified by tax circular. Payments for weighing and sampling, though invoiced under contract and subject to service tax, qualify as technical services and therefore attract TDS withholding under the tax provision applicable to professional/technical services; administrative circular guidance has construed similar contractual technical tasks as falling within the withholding regime. (AI Summary)
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CA Rachit Agarwal on Jan 4, 2011

Yes, you are correct.

Though it may seemed to be contractual, however contractual work is technical in nature hence Section 194J would be attracted and tds @ 10% will be deducted.

The same being explained in circular no-715, dated: 08.08.1995

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