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2019 (6) TMI 547

Tribunal examined the nature of expenditure and came to the conclusion that the assessee had hired the services for various works such as storage of data, scanning of documents, processing charges, call centre operations etc. Looking to the nature of services outsourced, it was held that the same were basically clerical services of repetative nature of work and payments were therefore, neither for managerial nor for technical services. Having perused the documents on record and looking to the nature of services described, we do not find that the Tribunal has committed any error. The work outsourced was in the nature of clerical work. No question of law arises. TDS u/s 194C or 194J - Short deduction of tds - charges of the event management e .....

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able excluding the service tax component which in the law the assessee was required to directly deposit with the Government. - INCOME TAX APPEAL NO.604 OF 2017 WITH INCOME TAX APPEAL NO.596 OF 2017 WITH INCOME TAX APPEAL NO.612 OF 2017 - 10-6-2019 - AKIL KURESHI AND S.J.KATHAWALLA, JJ. Mr. P.C. Chhotaray for the Appellant. Mr. R. Murlidharan i/by M/s Rajesh Shah & Co. for the Respondent. P.C.:- 1. These three appeals filed by the revenue arise out of the common judgment of Income Tax Appellate Tribunal. For convenience, we may record facts from Income Tax Appeal No.604 of 2017. Revenue has presented following questions for our consideration:- (a) Whether on the facts and in the circumstances of the case and in law, the ITAT was justifie .....

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the circumstances of the case and in law, the ITAT was justified in holding that tax was deductible from payment of net insurance commission to the agents, after excluding the service tax component from the gross commission, instead of holding that tax was deductible from the gross insurance commission including the service tax component? 2. Question Nos.a to c relate to the requirement of deduction of tax at source by the respondent whether the same was correctly deducted. Each question relates to a different payment and we shall therefore examine each question separately. 3. Respondent-assessee is an Insurance Company. Question Nos.a and b pertain to a deduction of tax at source on the payment of outsourcing expenses. The assessee had de .....

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uantum on which the deduction of tax at source would be made. The respondent-assessee would hire agents for its insurance work and make payment for hiring such services. This payment would invite service tax. Under special provisions, the assessee-Insurance company would make net payment of charges to the agent and directly deposit the service tax component with the Government. The assessee deducted the tax at source on the agent s commission excluding service tax component. The revenue objects to this methodology arguing that even the service tax component ought to have been part of the amount on which TDS was required to be deducted. The Tribunal however referred to the CBDT circular essentially providing that the deduction of tax at sour .....

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