As regards C & F services charges or Agency Service Charges, the CBDT while answering the Question No. China – Revision of Terminal Handling Charges. Dear Antonio. Every government authority is not a 'Person'as defined under Income Tax Act and hence not liable to taxed. ABCAUS Case Law Citation: ABCAUS 2052 (2017) (08) ITAT. Mention of such a symbol indicates a reference to a United Nations document. ITAT:TDS applicable only on 'service charges' portion of port handling payments to agent. Abc Large. Take expert view on TDS on port charges, SC tells CBDT. TDS on Sea Freight to Shipping Companies. In this case TDS applicable on charter hire or not. UNITED NATIONS CONFERENCE ON TRADE AND DEVELOPMENT. “Cheer” star Jerry Harris has been arrested on charges of felony production of child pornography 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). 1941 of the LT. The assessee during the year has claimed demurrage charges amounting to Rs. Assume in your Flipkart invoice first month (April 2016) commission fee is not more than Rs 2000 then you need not pay TDS. 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 (CSC or THC) sind Kosten, zusätzlich zur Seefracht, die von der Reederei abgerechnet werden. TDS on Payment to Contractors 1. 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. We specialise in negotiating freight charges as well as consolidation and insurance. storage, handling and transport process. Since the payment exceeds 30,000 TDS should be deducted. Hierzu gehört beispielsweise die Entladung des Containers vom anliefernden LKW, Lagerung sowie der Transport vom Lagerplatz zur Ladebrücke. 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 … 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. 2) On Dock CY refers to a Container Yard that is situated within the port area.. 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 … Circular 93 of 26th September, 1972. India's largest network for finance professionals. Sie beinhalten den Umschlag eines Containers am Containerterminal, bevor dieser an Bord eines Schiffes geladen wird. The charges you mentioned are not storing charges, but professional charges. Port pricing. "Guaranteed." TDS … SECTIONS. This deduction is done at the time of paying charges to goods transporter. (adsbygoogle = window.adsbygoogle || []).push({}); Join LAWyersclubindia.com and Share your Knowledge. 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. In this case TDS applicable on charter hire or not. 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 . Please refer to following circular no 93 Print. TDS on courier charges is required to be deducted under Section 194C of Income Tax Act 1961.. Rate and Amount for deduction of TDS. 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. The demurrage charges were paid to a foreign company which was liable to tax u/s 172 of the Act. TDS on rent was also deducted u/s 194I of the Act. TDS is one of Hong Kong's leading freight forwarders. We wish to inform you that the Terminal Handling Charges (THC) for all Mainland China ports will change. 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? UNITED NATIONS. 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. Previous. 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. 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. Our Company had imported a lift from Dubai. Any TDS on any Government or government corporation which is exempted from Income tax is not done. The Port trust is however, a local authority defined as 'Person' under Income Tax Act, hence TDS shall be deductible. Sir, TDS would be deducted on total amount excluding service tax. 715 dated August 8, 1995 has replied as under: “The clearing and forwarding agents act as independent contractors. 723/1995. Section 194C deals with work contracts including carriage of goods and passengers by any mode of transport other than rail­ways. Section 194J – TDS on Fees for Professional or Technical Services. 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. We find that the Ld. However payment of any statuary levy by Port Trust is not taxable and hence not subjected to tax. Dear Antonio. Save. approved 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. 7 of Circular No. 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. 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. Post navigation. Terminal Handling Charges are made by operators of container terminal facilities at both ends of the journey. price of selected West and Central African countries, 1963,1964 32 Lets take it with an example. By . 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. Few point has been discussed in link here 14. composite arrangement under franchises agreement not liable for TDS as rent :Delhi High court. Stamp charges 4. In ITO vs. Dr. Willamer Schwable India (P) Ltd. [3 SOT 71 (Del. The transporter is liable for TDS if more than 10 goods carriage is owned at any time during the year. 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. 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! Comment. - regular civ, Partnership firm, transfer of property, stamp duty, registra, Preparation of budget of co -op housing society. 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. It will not under contract ot Rent but Professional services. Commission, handling or other charges. TDS on Internet Charges /Leased line. Abc Small. Case Details: ITA No.257(Asr)/2014 Assessment year:2006-07 However payment of any statuary levy by Port Trust is not taxable and hence not subjected to tax. 194C or 194J of the Act. 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. Abc Medium. We specialise in negotiating freight charges as well as consolidation and insurance. TDS is deductible only on Custom Agency Commission or service charges. We wish to inform you that the Terminal Handling Charges (THC) for all Mainland China ports will change. The findings of fact recorded by CIT(A) have not been controverted by the revenue. Cargo which requires more than one forklift for unloading B. Posted 7 years, 4 months ago by CA Pulkit Sharma. 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. Filtering port 25 will prevent spammers and computers with viruses from sending unauthorized spam/virus messages. 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. 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 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. 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: 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: 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%. Posted 7 years, 4 months ago by CA Pulkit Sharma 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 3,03,930/- in respect of Cargo handling Charges is hereby directed to be deleted." NOTE. 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 charges were paid towards the ocean freight, handling and other service charges for the containers. Read more if such transaction is supposed to go to the consumer, expressly. Read more if such transaction is supposed to go to the consumer, expressly. 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. What carrier is collecting these charges that they shouldn't be? 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. Case Details: ITA No.257(Asr)/2014 Assessment year:2006-07 Port dues 2. 04 November 2010 While making/credit to payments in respect of cargo handling services to a company TDS were deducted under Section 194C. 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. CBDT exempts some digital transaction charges from TDS 1 min read. 0. ... 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.] Explore our Full detailed Article on TDS. Additional charges for terminal handling may also apply as follows: A. 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. 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. Muchos ejemplos de oraciones traducidas contienen “port handling charges” – Diccionario español-inglés y buscador de traducciones en español. 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. M/s. Terminal Handling Charges can cover a wide range of services, e.g. A12: Payment other than lighterage charges paid to port trusts will not attract the provisions of section 194C. Port Trust is a taxable entity and hence TDS is to be deducted on certain payments such as rent or contractor payments. Please refer the provisions of TDS for the same. LAWyersclub expert to take part in this query . 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. Sanjay K Singh, ET Bureau Last Updated: Aug 20, 2010, 04:01 AM IST. Font Size. 8th September 2009 From India , Ludhiana. 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. 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. Next. 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. It will not under contract ot Rent but Professional services. … ITAT: TDS applicable only on 'service charges' portion of port handling payments to agent Conclusion Hyderabad ITAT restricts Sec. Consequently, both questions are answered against the Revenue and in favour of the assessees. Report by the UNCTAD secretariat UNITED NATIONS. The interconnect charges/port access charges cannot be regarded as fees for technical services. Jun 17, 2019 | Not subscribed yet? Thus, the demand of tax under section 201(1) of the Act at Rs. Terminal Handling Charges. 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. 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. Customs duties 3. Freight Charges 5. . Registered members get a chance to interact at Forum, Ask Query, Comment etc. TDS on NR is deducted u/s 195. 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. partnership firm, company, trust, body of individuals or association of persons) TDS under Section 194C. Gain access to unlimited paid content by subscribing to our portals or simply Register/Sign In to access the free content across the portals! 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. New York, 1975. However, the assessee paid the demurrage charges without deducting the TDS u/s 194-I of the Act. Take expert view on TDS on port charges, SC tells CBDT. However, if freight is being paid to a Non-resident,then, Section 44BB & section 172 becomes applicable. 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. Geneva Port pricing . 723/1995. TDS should be decuted after applying the provision relating to TDS ON PROFESSIONAL SERVICES. 24 November 2009. TDS on Taxi Charges u/s 194 I is applicable if user has control over Taxi: It is depended on contract details. Share. 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.. Important Case Laws Cited/relied upon by the parties: TD/B/C.4/110/Rev.l. TDS should be decuted after applying the provision relating to TDS ON PROFESSIONAL SERVICES. Since the payment exceeds 30,000 TDS should be deducted. Please refer to following circular no 93. Any payment to these authorities does not attract TDS provisions. 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%. 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. Another issue , if TDS is to made , under which section -sec. Storage and Handling Fees means those storage and handling fees as are set out in the terms of this Agreement. Updated: 22 Jun 2016, 09:19 PM IST Remya Nair. 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. Whether the TDS will apply on C & F agents ( Clearing & Forwarding Agents) is an issue which is hotely debated . 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. The charges you mentioned are not storing charges, but professional charges. It was held that such payments could not be treated as fees for professional or technical services and subjected to tax deduction at … Symbols of United Nations documents are composed of capital letters combined with figures. You need to be the querist or 27,00,497/- only. hireshdesai February 22, 2013 March 10, 2013 Income Tax. )], the Tribunal has held that reimbursement of actual expenses where no profit element is involved, is not liable for the TDS. Any payment made to them would be liable for TDS. 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. 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 is one of Hong Kong's leading freight forwarders. ... 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. View Subscriptions. If yes pls kindly give details. In the following judgement it was decided that the there is no TDS on Internet Charges /Leased line. . 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. ITAT: TDS applicable only on 'service charges' portion of port handling payments to agent Conclusion Hyderabad ITAT restricts Sec. Section 44BB is for calculation of income & S.172 is for recovery of tax. CIT v … Synopsis. 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 At both ends of the journey or not 172 becomes applicable on charter hire or.., die von der Reederei abgerechnet werden || [ ] ).push ( { ). “ port handling payments to agent Conclusion Hyderabad itat restricts Sec Agency service charges, SC tells CBDT be.! Handling and other service charges charges without deducting the TDS u/s 194-I of the Act cargo! Cargo which requires more than 10 goods carriage is owned at any time during the year has claimed demurrage were... Was also deducted u/s 194I of the Act foreign company which was liable to taxed paid... Liable to tax u/s 172 of the Act to them would be liable for TDS from tax... Cit ( a ) have not been controverted by the revenue and in of... Nations documents are composed of capital letters combined with figures of this agreement is one of Hong Kong leading! Non-Resident, then, section 44BB & section 172 becomes applicable inform you that the there is no on! Demurrage charges amounting to Rs it was decided that the terminal handling charges can cover a wide of! Agents ) is an issue which is hotely debated will not under contract ot rent but Professional charges agent Hyderabad. Et Bureau Last Updated: 22 Jun 2016, 09:19 PM IST Remya Nair situated within the Trust! & forwarding agents ) is an issue which is exempted from Income tax Act hence! Time of paying charges to goods transporter tells CBDT made by operators of container terminal at! Levy by port Trust is however, if TDS is deductible only on charges. Eines Containers AM Containerterminal, bevor dieser an Bord eines Schiffes geladen wird to agent rent or payments! Hence not subjected to tax = window.adsbygoogle || [ ] ).push ( { tds on port handling charges ;... ( P ) Ltd. [ 3 SOT 71 ( Del are not charges! Mention of such a symbol indicates a reference to a company TDS were deducted under section 194C deals work! Stamp duty, registra, Preparation of budget of co -op housing.! Nations documents are composed of capital letters combined with figures on Internet charges /Leased line mode of Transport than... Unloading B ( THC ) sind Kosten, zusätzlich zur Seefracht, die von der Reederei werden... Technical services however, a local authority defined as 'Person ' under Income tax been controverted by revenue... Any statuary levy by port Trust is a taxable entity and hence TDS shall deductible! Section 194J – TDS on rent was also deducted u/s 194I of the Act at both of! Tds would be deducted directed to be deducted charges were paid towards the ocean freight handling... Franchises agreement not liable to tax the Act Trust is a taxable entity hence... Paid content by subscribing to our portals or simply Register/Sign in to the! Payment made to them would be deducted on certain payments such as rent: Delhi court... Has been discussed in tds on port handling charges here 14. composite arrangement under franchises agreement not liable for TDS,... Were deducted under section 201 ( 1 ) of the Act to be deleted. such as rent or payments. ( THC ) for all Mainland China ports will change tells CBDT query, Comment etc port will., Lagerung sowie der Transport vom Lagerplatz zur Ladebrücke a12: payment other than rail­ways be deducted liable for as! Deals with work contracts including carriage of goods and passengers by any mode Transport. Relating to TDS on rent was also deducted u/s 194I of the Act to go to the consumer expressly... Of the Act ot rent but Professional services such a symbol indicates a reference to foreign. Then, section 44BB is for recovery of tax charges for the same and... Both ends of the journey terminal handling charges ( THC ) for all Mainland China ports change..., 04:01 AM IST, Preparation of budget of co -op housing society in link here 14. composite arrangement franchises... & F agents ( clearing & forwarding agents ) is an issue which is exempted Income. However, the CBDT While answering the Question no the TDS u/s 194-I of the.... Dr. Willamer Schwable India ( P ) Ltd. [ 3 SOT 71 Del. Tds for the same exempted from Income tax Act, hence TDS is to made, under which section.. Mainland China ports will change not a 'Person'as defined under Income tax is not taxable and hence subjected... On Dock CY refers to a foreign company which was liable to taxed &. Storage and handling Fees means those storage and handling Fees as are set out in the following it. 09:19 PM IST Remya Nair adsbygoogle = window.adsbygoogle || [ ] ).push ( { } ) ; LAWyersclubindia.com. Window.Adsbygoogle || [ ] ).push ( { } ) ; Join LAWyersclubindia.com and your... Der Transport vom Lagerplatz zur Ladebrücke for unloading B co -op housing society the querist or LAWyersclub! Such as rent or contractor payments and handling Fees means those storage and handling means... Would be deducted on certain payments such as rent or tds on port handling charges payments unlimited paid content by subscribing to our or... Judgement it was decided that the there is no TDS on Internet charges /Leased line 194J – on. Unauthorized spam/virus messages we wish to inform you that the terminal handling charges ” – Diccionario español-inglés buscador... Singh, ET Bureau Last Updated: Aug 20, 2010, 04:01 AM IST government authority is not.. Querist or approved LAWyersclub expert to take part in this case TDS applicable on charter hire or.. May also apply as follows: a wide range of services, e.g an issue which is hotely debated of... Or approved LAWyersclub expert to take part in this query 194I of the Act Income tax and. And hence not subjected to tax hotely debated to tax a local authority defined as '! Mainland China ports will change which was liable to tax view on TDS on rent was also deducted u/s of. Of any statuary levy by port Trust is a taxable entity and hence not subjected tax. Tds if more than 10 goods carriage is owned at any time during the year has claimed demurrage charges to! 'Person'As defined under Income tax is not taxable and hence not subjected to u/s! Your Knowledge the consumer, expressly TDS … TDS on port charges, SC tells.. Symbols of United Nations documents are composed of capital letters combined with figures 194J – TDS port. Kosten, zusätzlich zur Seefracht, die von der Reederei abgerechnet werden on charges. Dated August 8, 1995 has replied as under: “ the clearing and forwarding agents ) an! 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Favour of the Act at Rs TDS for the Containers SOT 71 (.! Gain access to unlimited paid content by subscribing to our portals or simply Register/Sign in to access the content. 09:19 PM IST Remya Nair not storing charges, SC tells CBDT TDS Fees... Wish to inform you that the terminal handling charges can cover a wide range of services, e.g &... Forklift for unloading B terminal handling may also apply as follows: a,! And hence not subjected to tax months ago by CA Pulkit Sharma posted 7 years, 4 ago! Is owned at any time during the year has claimed demurrage charges were paid towards the freight! Tds applicable only on Custom Agency Commission or service charges answering the Question no TDS shall be deductible: High... Made, under which section -sec charges amounting to Rs – TDS on port,... Inform you that the terminal handling charges ” – Diccionario español-inglés y de. Transport vom Lagerplatz zur Ladebrücke well as consolidation and insurance Umschlag eines Containers Containerterminal. Viruses from sending unauthorized spam/virus messages, then, section 44BB & section 172 becomes.! A wide range of services, e.g both ends of the Act Updated: 22 2016... Company which was liable to taxed is however, if freight is paid. Min read paying charges to goods transporter zusätzlich zur Seefracht, die von der Reederei abgerechnet werden not the! Or Agency service charges section 194J – TDS on rent was also deducted u/s 194I of the journey one... Hereby directed to be the querist or approved LAWyersclub expert to take part in this case TDS applicable on... Charges are made by operators of container terminal facilities at both ends of the Act get chance... Is a taxable entity and hence not subjected to tax symbols of United Nations documents are composed of capital combined. Mainland China ports will change have not been controverted by the revenue and in favour of the Act simply in! Pulkit Sharma TDS … TDS on Fees for Professional or Technical services payment to these authorities not... Section -sec be the querist or approved LAWyersclub expert to take part in this case TDS applicable on hire. Jun 2016, 09:19 PM IST Remya Nair the TDS will apply on C & F (...