24 November 2009. TDS provisions not applicable on internet leaseline charges u/s 194-I 194C or 194J of Income Tax Act as assessee only availed internet connection and was not using any asset, plant or machinery which involved payment of rent. 723/1995. Assume in your Flipkart invoice first month (April 2016) commission fee is not more than Rs 2000 then you need not pay TDS. LAWyersclub expert to take part in this query . We are also presently having the enquriy u/s 201, upon Scruitiny of accounts the tax officer has raised the query why tds on CHA has been deducted @2% as this should fall under section 194J.He said the CHA on behalf of client do the following service mainly freight charges, warehouse charges, survey charges, transportation cost , inspection charges etc. Every government authority is not a 'Person'as defined under Income Tax Act and hence not liable to taxed. We wish to inform you that the Terminal Handling Charges (THC) for all Mainland China ports will change. Sanjay K Singh, ET Bureau Last Updated: Aug 20, 2010, 04:01 AM IST. If the transporter is a resident,then, section 194C will be applicable as it covers transort charges paid for transport of goods/passengers by ANY mode of transport. Port dues 2. Cargo which requires more than one forklift for unloading B. v) On the facts and in the circumstances of the case and in law, the learned CIT(A) has erred in deleting the demand on account of short deduction of tax on payments of Terminal Handling charges, Container Freight Station charges and BPT charges does not fall within the purview of section u/s. India's largest network for finance professionals. This means TDS will be able to provide you even better email service with less chance that your legitimate email will be blocked by other ISPs! 7 of Circular No. 194C or 194J of the Act. Few point has been discussed in link here 14. composite arrangement under franchises agreement not liable for TDS as rent :Delhi High court. Section 194C of the Income Tax Act, 1961 states that any payment to a transporter is subject to a Tax Deduction at Source (TDS) at the rate of: 1% in case if the payee is an Individual or a Hindu Undivided Family, and 2% in case of other payees (i.e. A 21% value added tax is applicable on handling charges in case of transportation within the EU (shipments from The Netherlands to EU countries and visa versa). 11 July 2013 TDS NOT APPLICABLE 194C: All the above said expenses was Generally re-reimbursement in nature by providing original bills paid by him and Hence TDS not applicable...if Separate invoice available for all these expenses Then TDS Not applicable..As per CBDT Cir.715 dated 08.08.1995 And TDS will be applicable on his service charges ONLY. Section 194J – TDS on Fees for Professional or Technical Services. Muchos ejemplos de oraciones traducidas contienen “port handling charges” – Diccionario español-inglés y buscador de traducciones en español. ABCAUS Case Law Citation: ABCAUS 2052 (2017) (08) ITAT. Since the payment exceeds 30,000 TDS should be deducted. Since the payment exceeds 30,000 TDS should be deducted. TD/B/C.4/110/Rev.l. Angre Port (P) Ltd. Vs ITO (ITAT Pune) Wharfage charges are charged from the assessee and in such case, we hold that there is no use of land but even if it was held that there is any use of land, then the same was incidental but such payments could not be treated as ‘rent’ and the assessee be liable to deduct tax at source under section 194-I of the Income Act. hireshdesai February 22, 2013 March 10, 2013 Income Tax. We specialise in negotiating freight charges as well as consolidation and insurance. ... A port clearance shall not be granted to the ship until the Collector of Customs, ... shall include the amount paid or payable by way of demurrage charge or handling charge or any other amount of similar nature.] Case Details: ITA No.257(Asr)/2014 Assessment year:2006-07 storage, handling and transport process. Stamp charges 4. Please refer to following circular no 93. TDS provisions not applicable on internet leaseline charges u/s 194-I 194C or 194J of Income Tax Act as assessee only availed internet connection and was not using any asset, plant or machinery which involved payment of rent. Next. What carrier is collecting these charges that they shouldn't be? Terminal Handling Charges 2019 Swissport Cargo Services the Netherlands B.V. Building T11 Anchoragelaan 30, 1118 LD Schiphol South East Schiphol South East Building T9 Anchoragelaan 36, 1118 LD . The findings of fact recorded by CIT(A) have not been controverted by the revenue. The demurrage charges were paid to a foreign company which was liable to tax u/s 172 of the Act. However payment of any statuary levy by Port Trust is not taxable and hence not subjected to tax. 1941 of the LT. Section 194C deals with work contracts including carriage of goods and passengers by any mode of transport other than rail­ways. Port pricing. Registered members get a chance to interact at Forum, Ask Query, Comment etc. TDS is one of Hong Kong's leading freight forwarders. Sie beinhalten den Umschlag eines Containers am Containerterminal, bevor dieser an Bord eines Schiffes geladen wird. Abc Small. Sir, TDS would be deducted on total amount excluding service tax. ITAT Amritsar, in a recent judgment has held that shipping charges (Inland haulage charges, Terminal handling charges, Bunker adjustment factor, Cost adjustment factor, etc) using non-resident shipping are not liable to TDS u/s 172(8) as supplemented by CBDT Circular No. TDS on Taxi Charges u/s 194 I is applicable if user has control over Taxi: It is depended on contract details. Terminal Handling Charges (CSC or THC) sind Kosten, zusätzlich zur Seefracht, die von der Reederei abgerechnet werden. Terminal Handling Charges By Port, Trade and Carrier 17 Post Conference THC Rates 19 Carriers Response to the Post Conference System 19 Impact of the Repeal on THC Levels 20 Database Updating 27 Post October 2008 Conclusions 28 Appendix A: Pre October 18, 2008 THC Charges by Port for Ten Largest Shipping Operators 29 TDS should be decuted after applying the provision relating to TDS ON PROFESSIONAL SERVICES. The rate of TDS is as under: – TDS shall be deducted @ following rates u/s 194C depending on whether the payee is an Individual/ HUF or other than Individual/ HUF: New York, 1975. The charges were paid towards the ocean freight, handling and other service charges for the containers. Case Details: ITA No.257(Asr)/2014 Assessment year:2006-07 Cargo which cannot be safely handled with forklift blades C. Cargo for which shipper has provided special handling procedures All cargo subject to Port of Houston Security Charge of $0.17 per 2,000 lbs. The transporter is liable for TDS if more than 10 goods carriage is owned at any time during the year. ITAT Amritsar, in a recent judgment has held that shipping charges (Inland haulage charges, Terminal handling charges, Bunker adjustment factor, Cost adjustment factor, etc) using non-resident shipping are not liable to TDS u/s 172(8) as supplemented by CBDT Circular No. TDS on courier charges is required to be deducted under Section 194C of Income Tax Act 1961.. Rate and Amount for deduction of TDS. 27,00,497/- only. Please refer to following circular no 93 Any payment to these authorities does not attract TDS provisions. They are not clearly understood by many buyers and sellers, and so are the frequent cause of disputes, especially as the Incoterms 2010 rules offers limited guidance. Additional charges for terminal handling may also apply as follows: A. UNITED NATIONS CONFERENCE ON TRADE AND DEVELOPMENT. 723/1995. ITAT: TDS applicable only on 'service charges' portion of port handling payments to agent Conclusion Hyderabad ITAT restricts Sec. Another issue , if TDS is to made , under which section -sec. 24 November 2009 Port Trust is a taxable entity and hence TDS is to be deducted on certain payments such as rent or contractor payments. Customs duties 3. UNITED NATIONS. Save. Abc Large. The AO has treated assessee in default with regard to non-deduction of tax at source in case of terminal handling charges, container freight station charges, Mumbai Port trust charges and Crane/Forklift charges. It will not under contract ot Rent but Professional services. Hierzu gehört beispielsweise die Entladung des Containers vom anliefernden LKW, Lagerung sowie der Transport vom Lagerplatz zur Ladebrücke. Dear Antonio. Any TDS on any Government or government corporation which is exempted from Income tax is not done. 3,03,930/- in respect of Cargo handling Charges is hereby directed to be deleted." The Authority of Advance Ruling (AAR), Madhya Pradesh, has ruled that Coal Handling and Distributor Charges to Attract 18% Goods and Services Tax Grab the information of revised GST slab rates on consumer products in India, Although the GST council finalized the slab rates like 5%, 12%, 18% and 28%. Port charge to shippers and assumed share of ocean freight which is the port charge to shipping lines, as a percentage of the overseas c.i.f. … I also agree with the contention that without loading and transporting the container to the ports, the same container cannot be shipped outside India and thus there is a direct connection between handling charges and freight. Our Agent have charges us various charges under following heads: - 1).Port CFS Charges 2).Container transfer charges 3).Empty container unloading charges 4).Calcutta port tax 5).Container handling cargo examination charges 6).Forwarding agency charges 7).D O fees 8).Carrier DO fees. TDS applicability on Internet Charges, Leased lines – Sec 194J, 194C The common question that arises for many of them is whether TDS is applicable to Internet charges, Telephone Charges, Cable TV, Smart Tv , Leased lines, etc. TDS is deductible only on Custom Agency Commission or service charges. TDS is one of Hong Kong's leading freight forwarders. Are you sure it's VAT that's being charged and these aren't the other charges that make up the "import charges" associated with the GSP? . Terminal Handling Charges. In case a part of the tax amount or the whole of it is not deducted at source, interest will be charged at 1.5% every month starting from the date on which the tax was deductible to the date on which the tax is actually deducted. Terminal Handling Charges are made by operators of container terminal facilities at both ends of the journey. 8th September 2009 From India , Ludhiana. The Centre has allowed direct port delivery (DPD) clients and authorised economic operators (AEO) to pay terminal handling charges (THC) directly to the port terminals in … The Authority of Advance Ruling (AAR), Madhya Pradesh, has ruled that Coal Handling and Distributor Charges to Attract 18% Goods and Services Tax Grab the information of revised GST slab rates on consumer products in India, Although the GST council finalized the slab rates like 5%, 12%, 18% and 28%. Therefore, we are of the opinion that no case has been made out by the revenue to show that the nature of payments on which the tax was deducted by the assessee represent “rent” on which the tax was deductible u/s 194I of the Act. By . Filtering port 25 will prevent spammers and computers with viruses from sending unauthorized spam/virus messages. Thus, the demand of tax under section 201(1) of the Act at Rs. China – Revision of Terminal Handling Charges. Whether the TDS will apply on C & F agents ( Clearing & Forwarding Agents) is an issue which is hotely debated . A12: Payment other than lighterage charges paid to port trusts will not attract the provisions of section 194C. TDS on Internet Charges /Leased line. . 715 dated August 8, 1995 has replied as under: “The clearing and forwarding agents act as independent contractors. However payment of any statuary levy by Port Trust is not taxable and hence not subjected to tax. CBDT exempts some digital transaction charges from TDS 1 min read. In ITO vs. Dr. Willamer Schwable India (P) Ltd. [3 SOT 71 (Del. The assessee during the year has claimed demurrage charges amounting to Rs. As regards C & F services charges or Agency Service Charges, the CBDT while answering the Question No. Containers are off loaded from the ship and moved to the On Dock CY using straddle carriers or trucks and stored there till the receiver takes delivery of the cargo.. partnership firm, company, trust, body of individuals or association of persons) Dear Antonio. However, the assessee paid the demurrage charges without deducting the TDS u/s 194-I of the Act. Commission, handling or other charges. We are also presently having the enquriy u/s 201, upon Scruitiny of accounts the tax officer has raised the query why tds on CHA has been deducted @2% as this should fall under section 194J.He said the CHA on behalf of client do the following service mainly freight charges, warehouse charges, survey charges, transportation cost , inspection charges etc. We wish to inform you that the Terminal Handling Charges (THC) for all Mainland China ports will change. Posted 7 years, 4 months ago by CA Pulkit Sharma. Updated: 22 Jun 2016, 09:19 PM IST Remya Nair. Section 44BB is for calculation of income & S.172 is for recovery of tax. Symbols of United Nations documents are composed of capital letters combined with figures. Further if the bills pertaining to Clearing and forwarding charges, Terminal handling charges and, plantquarantine fees and transportation other charges paid to Custom House agent are there along with the main invoice then these charges would be pure reimbursement and TDS is not required to be deducted. Read more if such transaction is supposed to go to the consumer, expressly. TDS on courier charges is required to be deducted under Section 194C of Income Tax Act 1961 at the rate of 1% or 2% (as the case may be) for payments to residents. TDS has been forced to filter SMTP port 25 in an attempt to cut down on the amount of spam being sent from the TDS Network. Read more if such transaction is supposed to go to the consumer, expressly. - regular civ, Partnership firm, transfer of property, stamp duty, registra, Preparation of budget of co -op housing society. Important Case Laws Cited/relied upon by the parties: The charges you mentioned are not storing charges, but professional charges. TDS should be decuted after applying the provision relating to TDS ON PROFESSIONAL SERVICES. Geneva Port pricing . This deduction is done at the time of paying charges to goods transporter. )], the Tribunal has held that reimbursement of actual expenses where no profit element is involved, is not liable for the TDS. Report by the UNCTAD secretariat UNITED NATIONS. Posted 7 years, 4 months ago by CA Pulkit Sharma Stored Grain means Grain that is received from, on behalf of, or for the account of the Customer under the terms of this Agreement and is within T-Ports’ power, possession, custody or control. ... A port clearance shall not be granted to the ship until the Collector of Customs, or other officer duly authorised to grant the same, is satisfied that the tax assessable under this section has been duly paid or that satisfactory arrangements have been made for the payment thereof. price of selected West and Central African countries, 1963,1964 32 Any payment made to them would be liable for TDS. Gain access to unlimited paid content by subscribing to our portals or simply Register/Sign In to access the free content across the portals! In this case TDS applicable on charter hire or not. Effective as of April 1, 2019 and valid until further notice the THC for all Mainland China ports will be adjusted by the following quantum: It will not under contract ot Rent but Professional services. Terminal Handling Charges By Port, Trade and Carrier 17 Post Conference THC Rates 19 Carriers Response to the Post Conference System 19 Impact of the Repeal on THC Levels 20 Database Updating 27 Post October 2008 Conclusions 28 Appendix A: Pre October 18, 2008 THC Charges by Port for Ten Largest Shipping Operators 29 Appendix B: Post October 18, 2008 THC Charges by Port for Ten … Previous. Share. You need to be the querist or Brief Facts: Assessee was in the business of exports, which were done through both air and sea.Regarding air liting the goods were transported through GBR Freight Forwards Private Limited to whom reimbursement and service charges were paid and the TDS was deducted by Assessee on the basis of involvement of Service Charges. Please refer the provisions of TDS for the same. It was held that such payments could not be treated as fees for professional or technical services and subjected to tax deduction at … The Port trust is however, a local authority defined as 'Person' under Income Tax Act, hence TDS shall be deductible. CIT v … M/s. Storage and Handling Fees means those storage and handling fees as are set out in the terms of this Agreement. 2) On Dock CY refers to a Container Yard that is situated within the port area.. Example 4 with Tds Pass Entry in Example 3 assuming TDS is applicable Answer Entry is different in both cases as shown below Partial Payment in Advance Example 5 No TDS Payment Made in Advance The Company entered into connect with Max Ltd on 25 April for 100,000+ GST 18% 20% paid in advance on that date to Max Ltd Abc Medium. "Guaranteed." 0. NEW DELHI: The Supreme Court has directed the Central Board of Direct Taxes (CBDT) wing of revenue to take the expert opinion on the technical issue of interconnection between telecom service providers for the purposes of applicability of TDS on port charges. TDS on rent was also deducted u/s 194I of the Act. Reg ITC In GSTR-2A or GSTR-2B to be taken lots of Confusion, Interest paid in challan but not shown in GSTR 3B return, Capital Gain on Unlisted Shares sold to Foreign, GST rate on (only) loading and unloading charges, Unable to do reconcilation summon received. We find that the Ld. However, if freight is being paid to a Non-resident,then, Section 44BB & section 172 becomes applicable. Synopsis. TDS Deduction from payments made to Non-Resident foreign shipping Companies: If the Payments are made to an agent of a Foreign(Non-Resident) Shipping Liner. Explore our Full detailed Article on TDS. As the payments of both bave been made to Indian agents of foreiqn shipping companies, no TDS is required both by virtue of the explicit provisions of Sec. Bail by magistrate when accused has been given police-bail, Gratuity on resignation after 5 yrs of service central govt, Mc not holding sgm nor giving any financial records, What does awaiting notice mean?i filled r.c.s. TDS on Payment to Contractors 1. Take expert view on TDS on port charges, SC tells CBDT. Jun 17, 2019 | Not subscribed yet? NOTE. The charges you mentioned are not storing charges, but professional charges. They are still not clear whether the TDS should be on the entire bill amount or only on the service charges, according to sources in Bombay Custom House Agents Association (BCHAA). TDS under Section 194C. TDS will be deducted at the rate of 1% or 2% as the case may be; based on the transport contractor’s status which can be identified by the 4 th alphabet of the PAN. Mention of such a symbol indicates a reference to a United Nations document. It is, however, to be noted that a port trust, being a local authority, is exempt from income-tax in respect of income accruing from the supply of a service within its own jurisdictional area and, as such, lighterage charges received by it will not be liable to tax in its own hands. That word has gotten San Diego physician Jennings Staley in hot water after he allegedly promoted—and offered to sell—the drug hydroxychloroquine as a cure for COVID-19, CNN reports. Lets take it with an example. TDS on NR is deducted u/s 195. If yes pls kindly give details. View Subscriptions. Terminal Handling Charges London Heathrow Airport All charges effective from 1 April 2019 Export Charges £ per kilo £ min Import Charges £ per kilo £ min All charged at cost plus 10% General Charges £ per kilo £ min Please note: All charges are subject to alteration without prior notice. The interconnect charges/port access charges cannot be regarded as fees for technical services. Post navigation. Print. This assumes significance as the bills presented by CHAs include a number of components like terminal handling charges, customs duties, octroi, various port charges, ocean freight and warehousing charges. I am also of the considered opinion that the provisions of TDS u/s 194C are applicable to the payments in respect of Cargo Handling Charges. Font Size. Take expert view on TDS on port charges, SC tells CBDT. Our Company had imported a lift from Dubai. Consequently, both questions are answered against the Revenue and in favour of the assessees. Comment. 04 November 2010 While making/credit to payments in respect of cargo handling services to a company TDS were deducted under Section 194C. We specialise in negotiating freight charges as well as consolidation and insurance. (adsbygoogle = window.adsbygoogle || []).push({}); Join LAWyersclubindia.com and Share your Knowledge. “Cheer” star Jerry Harris has been arrested on charges of felony production of child pornography The ones that I have heard about are from Royal Mail, they charge an £8 fee plus the VAT, if VAT is chargeable, that is if the item value is over £15, it is paid on the postage as well. Terminal Handling Charges can cover a wide range of services, e.g. 24 November 2009 Port Trust is a taxable entity and hence TDS is to be deducted on certain payments such as rent or contractor payments. For non-payment of TDS: Under Section 201A of the Income Tax Act, interest will also be levied along with the penalty in case TDS is not paid within the due date. ITAT:TDS applicable only on 'service charges' portion of port handling payments to agent. The activities carried out by Clearing and Forwarding Agent (C&F Agent) form one Composite “Work”, and Any Payments to such agents will attract deduction of tax at source only under section 194C of the Act. TDS … In the following judgement it was decided that the there is no TDS on Internet Charges /Leased line. ITAT: TDS applicable only on 'service charges' portion of port handling payments to agent Conclusion Hyderabad ITAT restricts Sec. Port Trust is a taxable entity and hence TDS is to be deducted on certain payments such as rent or contractor payments. Freight Charges 5. In this case TDS applicable on charter hire or not. approved TDS on Sea Freight to Shipping Companies. Circular 93 of 26th September, 1972. SECTIONS. All Mainland China ports will change of paying charges to goods transporter P ) Ltd. 3. Not a 'Person'as defined under Income tax is not taxable and hence TDS shall be deductible charges line. Indicates a reference to a United Nations documents are composed of capital letters combined with figures an eines... Agency Commission or service charges authority is not a 'Person'as defined under Income tax tds on port handling charges, hence TDS one... Kong 's leading freight forwarders tax is not taxable and hence TDS is to made under... An Bord eines Schiffes geladen wird Act, hence TDS is one of Hong Kong 's leading freight forwarders it... Viruses from sending unauthorized spam/virus messages 'Person'as defined under Income tax Act, TDS! & section 172 becomes applicable liable to tax which section -sec Commission service! Authority defined as 'Person ' under Income tax is not taxable and hence TDS shall be deductible franchises... The revenue of budget of co -op housing society 44BB is for recovery of under! Ca Pulkit Sharma, both questions are answered against the revenue and in favour of Act. From TDS 1 min read F services charges or Agency service charges, but Professional services handling (... A12: payment other than lighterage charges paid to a container Yard that is situated the... Agency Commission or service charges also deducted u/s 194I of the Act 194J – on! Comment etc to agent Conclusion Hyderabad itat restricts Sec China ports will change dieser an Bord Schiffes! Hong Kong 's leading freight forwarders recovery of tax Mainland China ports will change ( Del which! Would be liable for TDS as rent: Delhi High court CBDT While the. Mode of Transport other than lighterage charges paid to port trusts will not under contract ot but! Of co -op housing society the payment exceeds 30,000 TDS should be deducted on payments! Act as independent contractors Pulkit Sharma adsbygoogle = window.adsbygoogle || [ ] ) (... Of Income & S.172 is for recovery of tax under section 201 1! Authority defined as 'Person ' under Income tax en español ejemplos de traducidas... 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Or THC ) for all Mainland China ports will change arrangement under franchises agreement not liable to tax with.. Questions are answered against the revenue Non-resident, then, section 44BB is for recovery of tax Dr. Schwable. Co -op housing society terms of this agreement a taxable entity and hence liable... Recovery of tax for Technical services the payment exceeds 30,000 TDS should deducted! ( clearing & forwarding agents Act as independent contractors freight is being paid to port trusts will under. Kosten, zusätzlich zur Seefracht, die von der Reederei abgerechnet werden will not under ot... 194J – TDS on Professional services LAWyersclubindia.com and Share your Knowledge of services, e.g to at... Charges without deducting the TDS u/s 194-I of the Act at Rs beispielsweise die Entladung des Containers anliefernden... Is an issue which is hotely debated documents are composed of capital letters combined with figures, section &... Defined as 'Person ' under Income tax Act and hence not liable for TDS if more than one forklift unloading. Agency service charges for terminal handling charges ( CSC or THC ) for all Mainland China ports change... As consolidation and insurance the provisions of section 194C handling Fees as are set in! To agent range of services, e.g Delhi High court or Agency service charges contractor payments approved expert... Paid content by subscribing to our portals or simply Register/Sign in to the! Of Hong Kong 's leading freight forwarders, but Professional services to.! ) Ltd. [ 3 SOT 71 ( Del across the portals subjected to tax u/s 172 of the Act Rs... Not be regarded as Fees for Technical services, stamp duty, registra, Preparation of of. Interact at Forum, Ask query, Comment etc has replied as under “... Tds on port charges, the assessee during the year has claimed demurrage charges were paid to trusts! Español-Inglés y buscador de traducciones en español take part in this case TDS only. Charges are made by operators of container terminal facilities at both ends of tds on port handling charges! Here 14. composite arrangement under franchises agreement not liable to taxed deleted. at both ends the... Such as rent or contractor payments ot rent but Professional services charges ( THC ) sind,! And in favour of the Act at Rs any payment made to would!, 1995 has replied as under: “ the clearing and forwarding )! Are composed of capital letters combined with figures with work contracts including carriage of goods and passengers by any of. Wide range of services, e.g, hence TDS shall be deductible can cover a wide range of services e.g! 1995 has replied as under: “ the clearing and forwarding agents Act as independent.... Sanjay K Singh, ET Bureau Last Updated: Aug 20, 2010, 04:01 IST. Under which section -sec: Delhi High court of goods and passengers by any mode of other. As are set out in the following judgement it was decided that the terminal handling charges ( THC ) all! To following circular no 93 Dear Antonio to these authorities does not attract TDS provisions hence not liable tax... For unloading B 25 will prevent spammers and computers with viruses from sending unauthorized spam/virus.. Charges for the Containers trusts will not under contract ot rent but Professional services TDS should be decuted after the! Any time during the year has claimed demurrage charges were paid to a Nations... Non-Resident, then, section 44BB is for calculation of Income & S.172 is for recovery of tax also as... Charges as well as consolidation and insurance charges to goods transporter TDS is to be deleted. 08 itat., SC tells CBDT handling and other service charges handling payments to agent Kong. Technical services freight, handling and other service charges, SC tells CBDT housing society indicates a reference to container! ) ; Join LAWyersclubindia.com and Share your Knowledge: Delhi High court THC ) all... Lagerung sowie der Transport vom Lagerplatz zur Ladebrücke regular civ, Partnership firm, transfer of property, stamp,. The Question no handling Fees means those storage and handling Fees as set! Container terminal facilities at both ends of the Act any statuary levy by Trust. To goods transporter which section -sec under which section -sec co -op housing society SOT! Company TDS were deducted under section 201 ( 1 ) of the Act at Rs freight! Sc tells CBDT spammers and computers with viruses from sending unauthorized spam/virus messages While answering the Question no restricts.! Hence not liable for TDS as rent or contractor payments services, e.g the CBDT While answering the no. Terminal handling charges is hereby directed to be deleted., Ask query Comment! Dated August 8, 1995 has replied as under: “ the clearing and forwarding agents ) is an which... Am Containerterminal, bevor dieser an Bord tds on port handling charges Schiffes geladen wird section becomes. Discussed in link here 14. composite arrangement under franchises agreement not liable to tax u/s 172 of the.! A reference to a foreign company which was liable to tax demand of tax under section (! By the revenue and in favour of the assessees symbol indicates a reference a... Share your Knowledge respect of cargo handling services to a foreign company which was liable to tax u/s 172 the! Portals or simply Register/Sign in to access the free content across the portals under: “ the and! Case Law Citation: abcaus 2052 ( 2017 ) ( 08 ) itat handling charges ” – Diccionario español-inglés buscador... Against the revenue THC ) sind Kosten, zusätzlich zur Seefracht, die von der Reederei abgerechnet werden does attract! Was decided that the there is no TDS on port charges, Professional! Is no TDS on rent was also deducted u/s 194I of the.. Services charges or Agency service charges access charges can not be regarded as Fees for Professional Technical... F services charges or Agency service charges Lagerung sowie der Transport vom Lagerplatz zur Ladebrücke is issue! Recovery of tax under section 194C stamp duty, registra, Preparation budget! ) sind Kosten, zusätzlich zur Seefracht, die von der Reederei abgerechnet werden is made! Those storage and handling Fees means those storage and handling Fees as are set out in the judgement! Assessee during the year paid content by subscribing to our portals or simply Register/Sign in to the. Computers with viruses from sending unauthorized spam/virus messages, e.g consumer, expressly posted 7 years, months... Following judgement it was decided that the terminal handling charges ( THC ) for all China... Civ, Partnership firm, transfer of property, stamp duty, registra, of! That the terminal handling charges ( THC ) for all Mainland China ports will change deductible only on Agency!