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2013 (11) TMI 908 - AT - Income TaxSection 194C or Section 194I - TDS deducted u/s 194C - Assessee in default under section 201(1) r.w.s. 194C(1) - Cargo handling charges should be treated as rent u/s 194I or as a work contract u/s 194C - Held that:- The assessee has carried out freight and transportation works contracts with three transporters who transported the goods belonging to the assessee and its clients to various places through their vehicles - The assessee had not taken the trailers/cranes on hire or rent from the said parties - The assessee has given sub-contracts to the said parties for the transportation of goods and not for renting out of machineries and equipments - In the circumstances, the said transactions would fall within the purview of section 194C of the Act as the assessee was responsible for paying the amount for carrying out work in pursuance of contracts between the assessee and the transporters and as such was required to deduct tax at source at the rate prescribed under the said section - Following decision of COMMISSIONER OF INCOME TAX (TDS) Versus SWAYAM SHIPPING SERVICES PVT LTD [2011 (1) TMI 797 - GUJARAT HIGH COURT] - Decided against Revenue.
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