TDS u/s 194C or 194J

[Asked by Guest]

Dear Sir

Our company is going to purchase a firewall system for control of websites etc.  this product is combination of hardware & software.

Moreover also purchasing support package for one year for above product. On hardware vendor is charging VAT & on support package   charging service tax.

Query is

1. Whether TDS to be deducted  or not for support package?
2. If yes, under which section either 194C or 194J?

AI Summary

TDS liability for technical support services: separately contracted support requires TDS, inseparable supply may negate TDS.
Where a support package is contracted and charged separately from the hardware supply, it is a technical/service component and TDS must be deducted; if the service element is inseparable from the goods supply (VAT charged and no quantified service), TDS will not apply because the service is not separable or quantifiable for deduction.