Toll Fee Collection Not a Contract u/s 206C; Considered Outsourcing, Exempt from TCS Obligations.

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Full Text of the Document

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....Liability to collect TCS - activities of collecting toll fees as entrusted by the assessee was not a contract within the meaning of section 206C and will not attract provisions of section 206C(1C) of the Act, rather it was in the nature of outsourcing of job for collection of user fees....