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