Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Refund of GST paid deposited by the Vendor on...     TaxTMI    Rectification application u/s 254 - Tribunal not...     TaxTMI    Validity of reopening of assessment - The High...     TaxTMI    Addition u/s 68 - unexplained share application...     TaxTMI    Availing and utilization of Input Tax Credit - The...     TaxTMI    Interest Liability on Electronic Credit Ledger...     TaxTMI    Exemption from GST - pure services or supply of...     TaxTMI    Applicable rate of tax (GST) - Classification of...     TaxTMI    Liability of tax arising on account of inadvertent...     TaxTMI    Rejection of refund claim - Status of the...     TaxTMI    Time Limitation for filing refund claim - Impact of...     TaxTMI    Condonation of delay in filing an appeal before the...     TaxTMI    Validity of assessment order - Utilization of Input...     TaxTMI    Violation of principles of natural justice - notice...     TaxTMI    Reversal of ITC - The High Court found that certain...     TaxTMI    Detention of goods alongwith penalty - Expired...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

TDS u/s 194J - offer of a standard facility to a number of ...

Income Tax

October 30, 2014

TDS u/s 194J - offer of a standard facility to a number of customers such as telephone/cell phone users does not amount to rendering any ‘technical service’ within the meaning of the definition of technical service - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Rate of VAT on cell phone battery charger - Charger is sold as composite package along with cell phone - mobile/cell phone charger is an accessory to cell phone and is...

  2. Allowability of service tax credit - Input credit relates to cell phone service availed, courier service as well as service of travel agent availed and telephone...

  3. Procedure, Formats and Standards of issue of Permanent Account Number (PAN)

  4. Rate of Vat on cell phone battery charger - It cannot be held that charger is an integral part of the mobile phone making it a composite good - SC

  5. TDS u/s 194I or 195 - last mile payment in lieu of availing a standard facility of hiring of one pair of optical dark fibre to provide last mile end connectivity - the...

  6. Nature of activity - service or not - business support services or not - Installation of fixed facilities in the premise of customer/buyer - uninterrupted supply of gas...

  7. TDS on Subscription for Broadband facility - not in the nature of technical services and therefore TDS need not be made thereon as per the provisions of section 194J of...

  8. Gazetted Officer of Customs can obtain Customer details of phone numbers directly from telecom service providers u/s 108 of the Customs Act, 1962 by issuing summons if they refuse.

  9. Unexplained cash payment and cash receipts - Scope of third party evidence - Storing of assessee’s telephone number in other person’s phone cannot be made the basis for...

  10. Classification of imported goods - Executive IP Phone with 7” colour touch screen, 100 programmable keys, POE and 10/100/100 LAN and PC connections- FON 670i (VoIP...

  11. TDS u/s 194C - TDS liability of aggregator of CABs / Taxis - one wing of the legislature has recognized Uber B.V. as an aggregator and not a service provider which again...

  12. TDS u/s 192 OR 194J - payment to Hospital Based Consultants (HBCs) / Doctors - Employee employer relationship exists or not - TDS was rightly deducted u/s 194J.

  13. TDS u/s 192 OR 194J - payment made to the retainers is not subject to TDS u/s 192 of the act but u/s 194J - AT

  14. STANDARD OPERATING PROCEDURE FOR PROSECUTION IN CASES OF TDS/TCS DEFAULT - Circular

  15. TDS u/s 194C or 194J - The services for mining, obtained by the assessee, were not the technical services - No TDS u/s 194J - AT

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
H: Duty liability - Eligibility for the alternative exemption notificatio...
H: Invocation of larger (extended) period of limitation under Section 28(...
H: Classification of imported goods - Applicable rate of Basic Customs Du...
N: Exemption from specified income U/s 10(46) – ‘Tamil Nadu Electricity R...
H: Seeking amendment in the shipping bills - Period of limitation - The T...
H: Valuation of imported goods (Float Glass Sheets) - Transaction value -...
H: Suit for recovery of dues - Jurisdictional bar on the civil court in d...
F: ITC CLAIMED AFTER DUE DATE
H: Seeking winding up of the respondent company - failure to pay debt in ...
N: Export of food commodities through National Cooperative Exports Limite...
H: Refund the amount deposited by the applicant pursuant to the direction...
H: Initiation of CIRP - Existence of a financial debt - Assignment of deb...
H: CIRP - It is submitted that the Appellant has 00.54 % share as an oper...
H: CIRP - Aggrieved person or not / Locus Standi of minor operational cre...
H: CIRP - Classification of the claim - Claim as contingent due to pendin...
H: Rejection of application filed for extension of time for the purposes ...
H: Seeking grant of bail - Petitioners severe health condition (duodenal ...
H: Levy of service tax on services received from foreign bank - The Tribu...
F: GST PENALTY SECTION 122
F: Reconciliation of Eway bills
F: E-Way Bill Generation-Transporter does not have GSTIN
C: Margin for Derivative Contracts
C: Amendments to the All Industry Rates of Duty Drawback effective from 0...
C: Periodic reporting format for Investment Advisers
A: TIMELINE FOR REFUND UNDER SECTION 38(3) OF THE DELHI VALUE ADDED TAX, 2004
A: PRE-DEPOSIT & STAY OF DEMAND
A: Who is The Regulatory Body of GIFT City in India?
N: Securities and Exchange Board of India (Employees Service) (Second Ame...
N: Foreign Exchange Management (Deposit) (Fourth Amendment) Regulations, 2024.
N: Seeks to further amend List 34A and List 34B in the Appendix to the Ta...