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| The Tax Publishers2020 TaxPub(DT) 0762 (Mum-Trib) INCOME TAX ACT, 1961
Section 194C
Where service charges paid by assessee for installation of STB and dish antenna were in the nature of works contract, the assessee rightly deducted tax at source under section 194C on the same.
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Tax deduction at source - Under section 194C or section 194J - Service charges paid for installation of STB and dish antenna -
Assessee-company was engaged in business of providing Direct-to-Home (DTH) services. It entered into agreements with various service providers for carrying out work of installation of Set-top Boxes (STB) and dish antenna. As regards the installation charges paid for installation of STB and dish antenna, the assessee paid service charges to service providers and deducted tax at source under section 194C on the same. AO was of the view that the service charges paid by the assessee would fall under the provision of section 194J and not under the provision of section 194C. Held: Since service charges paid by assessee for installation of STB and dish antenna were in the nature of works contract, the assessee rightly deducted TDS under section 194C on the same.
REFERRED :
FAVOUR : In assessee's favour
A.Y. : 2012-13
INCOME TAX ACT, 1961
Section 194H
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