TDS Applicability on Logistics Services: Vicarious Liability Ends When Principal Tax Liability is Settled u/ss 194I or 194C. https://www.taxtmi.com/highlights?id=27531 TDS u/s 194I or 194C - logistic service for carrying goods by sea route in containers -In any event, tax deduction at source liability is only a vicarious liability and when the principal liability of the assessee is discharged, it ceases exist. - AT en-us Mon, 29 Feb 2016 10:15:18 +0530 Mon, 29 Feb 2016 10:15:18 +0530 TaxTMI RSS Generator TDS Applicability on Logistics Services: Vicarious Liability Ends When Principal Tax Liability is Settled u/ss 194I or 194C. https://www.taxtmi.com/highlights?id=27531 TDS u/s 194I or 194C - logistic service for carrying goods by sea route in containers -In any event, tax deduction at source liability is only a vicarious liability and when the principal liability of the assessee is discharged, it ceases exist. - AT Highlights Income Tax Mon, 29 Feb 2016 10:15:18 +0530 https://www.taxtmi.com/highlights?id=27531