TaxTMI 
TaxTMI 
TDS u/s 194C - expenses incurred for convening meeting in the hotel - section 194C is not applicable for payments made by the customer to the hotel
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....DS u/s 194C - expenses incurred for convening meeting in the hotel - section 194C is not applicable for payments made by the customer to the hotel <br>Income Tax<br>Dated:- 9-1-2015<br><BR>In the case of M/s. Ratnagiri Impex Pvt. Ltd. Versus Dy. Commissioner of Income Tax - 2015 (1) TMI 354 - ITAT BANGALORE Tribunal held that, The assessee has not hired services of any event organizer - It ....
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....simply booked the hotel for boarding - The hotel did not work on behalf of the assessee as a contractor - Otherwise every guest whosoever stay in a hotel ought to have deducted TDS while making booking or staying in it - following the decision in The East India Hotels Ltd. & Jaswant Singh Bhatia Versus CBDT and UOI [2009 (3) TMI 8 - BOMBAY HIGH COURT] - section 194 C is not applicable for payments....
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.... made by the customer to the hotel - the facilities/amenities made available to its customers do not constitute 'work' within the meaning of section 194C of the Act - the circular No.681 dated 8/3/1994 to the extent it holds that the services made available by a hotel to its customers are covered under section 194C of the Act must be held to be bad in law Long back, Mr. M Govindarajan has....
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.... written an article published on taxtmi.com as on 10-2-2010 on this issue explaining various aspects. See:- M/s. Ratnagiri Impex Pvt. Ltd. Versus Dy. Commissioner of Income Tax - 2015 (1) TMI 354 - ITAT BANGALORE NO TAX WAS REQUIRED TO BE DEDUCTED BY A PERSON MAKING PAYMENT TO THE HOTEL FOR AVAILING OF THE FACILITIES/AMENITIES PROVIDED BY THE HOTEL<BR> News - Press release - PIB....