https://www.taxtmi.com/article/detailed?id=393 Hotel activities are a composite supply of goods, services and facilities where the hotel retains possession and control; guest arrangements are implied service/accommodation contracts. Such arrangements do not constitute a works contract for contractor-style TDS withholding, and an administrative circular treating hotel services as falling within that withholding provision was held invalid. Characterisation for withholding must follow the true nature of the transaction-supply of goods and services or rent-rather than treating routine hospitality services as "work." en-us Wed, 17 Jun 2009 00:00:00 +0530 Wed, 17 Jun 2009 17:46:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=393 Hotel activities are a composite supply of goods, services and facilities where the hotel retains possession and control; guest arrangements are implied service/accommodation contracts. Such arrangements do not constitute a works contract for contractor-style TDS withholding, and an administrative circular treating hotel services as falling within that withholding provision was held invalid. Characterisation for withholding must follow the true nature of the transaction-supply of goods and services or rent-rather than treating routine hospitality services as "work." Articles Income Tax Wed, 17 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=393