the payment of freight charges by the assessee to the truck drivers was based on . 1941 of the LT. Read more if such transaction is supposed to go to the consumer, expressly. An Advice on CONCOR 's Policy on Waiver of Terminal Service Charges. TDS is one of Hong Kong's leading freight forwarders. TDS not deductible on freight chargers shown separately in Goods Purchase Bill. Assessing Officer (AO) opined that such services are managerial in nature and Sec.194J is to be applied. (charge to apply in case a container needs to be rolled to another vessel/sailing) VGM Wrong Declaration Fee EUR 75.00 / per container (charge to apply if a terminal detects a weight discrepancy/wrong declared VGM) In case the shipper doesn't provide the correct VGM (or … Annual tax shall be deducted in advance monthly in 12 installments and paid to Government within 7 days from the end of month in which tax is deducted. 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. We specialise in negotiating freight charges as well as consolidation and insurance. shiyas muhammed: On 16 February 2015 I was just surfing net to understand various charges charged by different agencies at Port in case of Import of material- Like DO charges, THC, Ground rent, CFS charges, carting charges etc.But unable to understand the activities performed at port and corresponding charges … individual GRs which represented individual and separate contracts and there was no Documentation processed on port departure. This deduction is done at the time of paying charges to goods transporter. We specialise in negotiating freight charges as well as consolidation and insurance. CIT v. Bhagwati Steels - (Punjab & Haryana HC) - In the instant case, it was held that . FCL: per-container LCL: per-w/m Import/Export All countries HQA: HIGH CUBE ADDITIONAL: It is a charge that may be applied when you use a High Cube container. The findings of fact recorded by CIT(A) have not been controverted by the revenue. Income Tax, TDS, TDS Rates Section 194, TDS, Tds on cold storage rent-194c, Tds on cold storage rent-194i Post navigation Income-tax deduction from salaries under … Hence, no TDS is deductible for reimbursement of such amount. The charges were paid towards the ocean freight, handling and other service charges for the containers. 2 Question is that i deduct the TDS on RS 300/- or Rs 100900/-. 3,03,930/- in respect of Cargo handling Charges is hereby directed to be deleted." July 2014 : Correction Manifest Charge (CMA) Canada/USA/US-Crossborder/Mexico/ China/Japan/Turkey, for BL amendment after SI cut off. Service Charges Rs 300/-Total Rs 1,00,900/-Please advise me I deduct the TDS on Service Charges Rs 300/- how can i treat it is Professional Charges, Commission or brokerage or Contract Charges. TDS on rent was also deducted u/s 194I of the Act. Case Details: ITA No.257(Asr)/2014 Assessment year:2006-07 individual GRs which represented individual and separate contracts and there was no 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. 194C or 194J of the Act. (3) ... Container Handling Equipments Anuj Gandhi. The charges were paid towards the ocean freight, handling and other service charges for the containers. By the nature of transaction it implies, the TDS section that would attract is 194C and not 194J as no professional fees is levied. Further, as explained in the case law cited, amount of handling charges are small percentage of total freight. 2 Question is that i deduct the TDS on RS 300/- or Rs 100900/-. CONCOR's Policy On Waiver of Terminal Service Charges. The transporter is liable for TDS if more than 10 goods carriage is owned at any time during the year. Is TDS applicable on Container Freight Station Charges and Less Container Load Charges, if it exceeds Rs 75,000/- ? or upto 30000 single Contract per … U-clips • metal fixing clips. The transporter is liable for TDS if more than 10 goods carriage is owned at any time during the year. An Advice on CONCOR 's Policy on Waiver of Terminal Service Charges. 3,03,930/- in respect of Cargo handling Charges is hereby directed to be deleted." Posted 7 years, 4 months ago by 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. 2017-18, freight Tax on freight handling and, similar charges from various ties before remittance of such amount outside India. Forwarders do not apply a margin, so it is an easy charge to check (most carriers usually display it on their home page). U-clips • metal fixing clips. • Containers with inspection/handling opening at the front. Another issue , if TDS is to made , under which section -sec. The issue is whether TDS to be deducted or not be deducted is one and on other hand under what section if yes is a daunting task. Taxation Professionals. De stuwadoor belast deze zogenoemde 'handling kosten' aan … Jan 11, 2021 ONE to offer two new direct services from North Europe to East Mediterranean and Turkey In which Head TDS Applicable & Which Amount with which Rate. 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 USD 215 Per container Per 40std/HC 1-Jul-17 Until further notice Terminal Handling Charges USD 165 Per container 20RE 1-Jul-17 Until further notice Terminal Handling Charges USD 180 Per container 40"RE 1-Jul-17 Until further notice Lift on Lift Off Charges PKR 1600 Per container Per 20' 1-Jul-17 Until further notice Ltd. Posted 7 years, 3 months ago by What is a work done by a C & F agent would be basically  to clear documents, represent on behalf of the company /  enterprise. 723/1995. please Help me out. "Is TDS applicable on Container Freight Station Charges and Less Container Load Charges, if it exceeds Rs 75,000/- ?". As per section 194CTDS is to be deducted on Contractors at 1% in case of (Individual / HUF) and Single Contract at 2% on (Partnership / Companies)However, No TDS is to be deducted if annual expense is upto 100000 p.a. TDS on courier charges is required to be deducted under Section 194C of Income Tax Act 1961.. Rate and Amount for deduction of TDS. Welcome to TDS Logistics ! Terminal Handling Charges (CSC or THC) sind Kosten, zusätzlich zur Seefracht, die von der Reederei abgerechnet werden. 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. You can calculate container, box, … Please provide Facts of The case So that you can get Best Advise from our Members of TIK Share.. Posted 7 years, 4 months ago by Hope my explaination provides more insight on this transaction. 1,60,000/- per Annum). 1/2008, DATED 10-1-2008 Representations have been received from various quarters regarding applicability of the provisions of Section 194-I to cooling charges paid by the various customers to the owners of cold … 04. FCL: per-container LCL: N/A Import/Export Capital Gain on Unlisted Shares sold to Foreign, Interest paid in challan but not shown in GSTR 3B return, GST rate on (only) loading and unloading charges, Unable to do reconcilation summon received. Service Charges Rs 300/-Total Rs 1,00,900/-Please advise me I deduct the TDS on Service Charges Rs 300/- how can i treat it is Professional Charges, Commission or brokerage or Contract Charges. Customs Duty is a statuary levy paid on your behalf and in way connected with serviced provided by CHA. Auxiliary clip • Clips on container grip for comfortable lifting of heavy loads. but varies per terminal. • Rugged suspension system taking up to 25 kg. is any professional degree required for this ...? Querist : Kindly explain in detail, Clearing & Forwarding (C&F) services – TDS: Assessee applied Sec.194C in respect of payments made to C&F agents. Payments made to clearing and forwarding agents for carriage of goods are subjected to deduction of tax at source under section 194C, since unlike the travel agents, they are independent con­tractors. Voorbeelden zijn de kosten voor het lossen van de container van de vrachtwagen, het stapelen en het vervoer van de stapelplaats tot net onder de kraan. CONCOR's Policy On Waiver of Terminal Service Charges. Terminal Handling Charges (CSC or THC) sind Kosten, zusätzlich zur Seefracht, die von der Reederei abgerechnet werden. 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%. Case Details: ITA No.257(Asr)/2014 Assessment year:2006-07 Terminal Handling Charges Tips: A pass-through charge and legally not negotiable. They would also be liable to deduct tax at source while making payments to a carrier of goods. Terminal Handling Charges in case a container is sent to Factory/Warehouse by road for destuffing on a trailor and comes back empty in the terminal. Thus, the demand of tax under section 201(1) of the Act at Rs. TDS on Clearing & Forwarding Agents Payment Aug 19, 2016 by CA Ankur Mehta in Uncategorized If anyone has any kind of Doubt Regarding TDS on Agency Service Charges (Charges of CHA Agents like Prime Forwarders, Unique Speditorer Pvt. Th eanswer is no. On appeal before the Hon’ble Delhi Bench of the Tribunal, it was held that C&F services were not professional or technical services as mentioned in Sec.194J and the same are pari materia to the services mentioned in Sec.194C. Ltd. containers. 7 of Circular No. Posted 7 years, 4 months ago by 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. Lets take it with an example. Containers are loaded onto the vessel. Welcome to TDS Logistics ! 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. • Rugged suspension system taking up to 25 kg. or upto 30000 single Contract per … The validity of the terminal handling charges addressed in this study relates to the period July-September, 2008, and April-June 2009. terminal handling charges (THC) zijn extra kosten, boven op de zeevracht, die de rederij rekent voor het behandelen van de containers op de containerterminal vóór ze aan boord van het schip worden geladen. TDS in its own case of the assessee for the F.Y. Ankit Sharma. subject to following condition : 1.if ocean freight charges belong to export of goods etc. This deduction is done at the time of paying charges to goods transporter. 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: Now are these work covered under professional services...? CIT (A) confirmed AO’s action. Any payment made to them would be liable for TDS. 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. the payment of freight charges by the assessee to the truck drivers was based on . 1941 of the LT. Container Handling Charge : Container : EUR : 60 : eff. The charges you mentioned are not storing charges, but professional charges. Comprehensive Presentation on TDS Applicability on Leased Line ... which had ruled that payment of Transponder hire charges is not in the nature of “Royalty” and hence no withholding taxes are applicable u/s 194J. the provision of TDS is not applicable as the income of such shipping comapny will be taxed under section 172. Reimbursement of expenses against separate bills to C&F agents doesn’t require TDS and hence no dis allowance u/s 40(a)(1a)… ITAT Cochin bench held in the case of Assistant Commissioner of Income Tax (TDS) Vs St. Mary’s Rubbers Private Limited dismissing revenue’s appeal. CA Pulkit Sharma. Nylatch • 2 part expanding plastic latch. containers. Nylatch • 2 part expanding plastic latch. Section 194C(6) has been amended with effect from 01-06-2015 to cover in its net large transporters owning more than ten trucks. Clarification regarding applicability of provisions of Section 194-I to payments made by the customers on account of cooling charges to the cold storage owners CIRCULAR NO. Sie beinhalten den Umschlag eines Containers am Containerterminal, bevor dieser an Bord eines Schiffes geladen wird. Definition of Container handling charge: It refers to over cost for handling of containers at the terminals. The clearing , loading and obtaining documents is mere a contract for work to the C & F, who for a commission or service charge performs it. TDS was deducted and remitted @2%. Sie beinhalten den Umschlag eines Containers am Containerterminal, bevor dieser an Bord eines Schiffes geladen wird. 3)So TDS Applicable under Section 194C @ 2% or 1% depends on Status of Payee,, Generally C&F Agents will incur expences and will get re-imbursement from us(Demurrage charges,THC Charges,Bill of lading charges,and handling charges and other expences incurred to discharge his duties), **TDS Not applicable if he claimed re-imbursement expences in seperate bill,,And provided original bills paid by him, **Assesse can take Cenvat credit also based on original bills provided by Clearing Agent. 04 November 2010 While making/credit to payments in respect of cargo handling services to a company TDS were deducted under Section 194C. CBDT in its Circular No.720 dt.30.08.1995 provided that various provisions of Chapter XVII relating to TDS are mutually exclusive and any particular payment could be covered by a particular section to the exclusion of others. Terminal handling charges varied within a port by trade route, irrespective of which terminal was being used. particulars of invoice are : Total service tax charged is Rs 7238/- That means service charge is Rs 58,560/-, Posted 7 years, 4 months ago by By virtue of Sub-section (8) of Section 172 the demurrage charge or handling charge or any other amount of similar nature' are treated at par with carriage paid or payable to such owner or charter. CA.Sundeep Kamath, © www.tikshare.com - All Rights Reserved. OOCL (India) Private Limited (as Agent for M/S Orient Overseas Container Line Limited, Hong Kong) has submitted that they have paid during F.Y. Anonymous, India's largest network for finance professionals, While making/credit to payments in respect of cargo handling services to a company TDS were deducted under Section 194C. Terminal Handling Charges Discahrge 88338.00 12367.00 . Terminal Handling Charges Discahrge 88338.00 12367.00 . Now the department asks for remittance of TDS under Section 194J. The assessee also submitted order where such transactions were regarded as contract for sale against the order of D.C.I.T. Handling charges definition: a fee paid to cover the packaging , transport , etc, of a commodity | Meaning, pronunciation, translations and examples It will not under contract ot Rent but Professional services. Glaxo Smithklime Consumer Healthcare Ltd. vs. ITO (2007) 12 SOT 221(Del). Containers are loaded onto the vessel. TDS on courier charges is required to be deducted under Section 194C of Income Tax Act 1961.. Rate and Amount for deduction of TDS. 715 dated August 8, 1995 has replied as under: “The clearing and forwarding agents act as independent contractors. 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. 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. Question is not clear, can you please expand the question. In container trade, ... "It appears that shipping lines are charging excessive charges as terminal handling charges than what the terminals are charging for clearance of containers. The transportation charges are just recovered by P from S on behalf of T and the transportation bill raised by T on S is also enclosed with the invoice given by S to P. Should P deduct TDS under contact from the amount given to the S towards payment and … Terminal Handling Charges; Demurrage Charges; Any other amount of Similar Nature (Like Addl.Ocean Freight/Addl.Demurrage/Addl.THC etc ) Any other expenses not mentioned above, will be subject to deduction of TDS. 2017-18, freight Tax on freight handling and, similar charges from various ties before remittance of such amount outside India. Read more » Press Release. Special Service Request-Container 46543.00 6516.00. Question is not clear, can you please expand the question. Remarks:-Terminal Stuffing: Terminal Handling Charges in case customer brings cargo inside the terminal by road in trucks and stuff the TDS on rent was also deducted u/s 194I of the Act. As regards C & F services charges or Agency Service Charges, the CBDT while answering the Question No. Container lift charges are negotiated between individual carriers and terminal operators. TDS is one of Hong Kong's leading freight forwarders. 26 November 2009 TDS is deductible only on Custom Agency Commission or service charges. Lets not break up our head on this petty things, rather than we can use common sense on this. Cabotage of ISO containers; Terminal Handling Charges; Tariffs; Terminal Network. Assessee was considered to be in default for short deduction. As per section 194CTDS is to be deducted on Contractors at 1% in case of (Individual / HUF) and Single Contract at 2% on (Partnership / Companies)However, No TDS is to be deducted if annual expense is upto 100000 p.a. Thus, even as the amounts in the nature of demurrage, etc. please Help me out. If the transaction falls under 194C than its evident that, whether TDS to be deducted or not depends upon the value of services received. 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. damaged containers continue to proceed steadily. 6. Is it paid to transporter or clearing agent? CIT v. Bhagwati Steels - (Punjab & Haryana HC) - In the instant case, it was held that . 8. TDS should be decuted after applying the provision relating to TDS ON PROFESSIONAL SERVICES. 04. Whether the TDS will apply on C & F agents ( Clearing & Forwarding Agents) is an issue which is hotely debated . The findings of fact recorded by CIT(A) have not been controverted by the revenue. It was held that C&F services were covered only 194C and not 194J. Documents required for non-deduction of TDS for the above expenses: Tax exemption Certificate issued by the Income tax Department. Since the first day of container discharging at Kobe, a total of 277 boxes have been safely discharged as of January 13, 2021. Ganesh babu k, "Is TDS applicable on Container Freight Station Charges and Less Container Load Charges, if it exceeds Rs 75,000/- ?". • Compatible with all WEZ standard containers. Assume in your Flipkart invoice first month (April 2016) commission fee is not more than Rs 2000 then you need not pay TDS. may not end up being paid to non-residents, these are treated as amounts falling within special provisions of Section 172 . Oct. 2009 : Documentation Fee : BL : EUR : 75 : all trades - if SI is not submitted via MOC, CargoSmart or EDI eff. 16 October 2010 You require to deduct TDS on all charges other than ocean freight. OOCL (India) Private Limited (as Agent for M/S Orient Overseas Container Line Limited, Hong Kong) has submitted that they have paid during F.Y. Terminal Handling Charges USD 215 Per container Per 40std/HC 1-Jul-17 Until further notice Terminal Handling Charges USD 165 Per container 20RE 1-Jul-17 Until further notice Terminal Handling Charges USD 180 Per container 40"RE 1-Jul-17 Until further notice Lift on Lift Off Charges PKR 1600 Per container Per 20' 1-Jul-17 Until further notice Thus, the demand of tax under section 201(1) of the Act at Rs. Do let me know your require further clarification on this...! Posted 7 years, 4 months ago by CA Pulkit Sharma TDS not deductible on freight chargers shown separately in Goods Purchase Bill. It is covered under section 194C and agree with the details provided by Mr. Sanjay Gupta. 7. (charge to apply in case a container needs to be rolled to another vessel/sailing) VGM Wrong Declaration Fee EUR 75.00 / per container (charge to apply if a terminal detects a weight discrepancy/wrong declared VGM) In case the shipper doesn't provide the correct VGM (or … Documentation processed on port departure. 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. Taxation Professionals. DESTINATION HANDLING CHARGE: It is a charge for handling containers at the destination port or terminal before being loaded onboard a vessel. or a certificate from any Notified institute is required to under take this work...? Since the payment exceeds 30,000 TDS should be deducted. Is the contention of the Department tenable. The materials were also not supplied by the company and hence no TDS was deducted. • Containers with inspection/handling opening at the front. The said rates as we noticed are fixed as per tonne applicable to different categories of cargo i.e. 1)Applicable Section 194C,Clarified by CBDT Vide Circular No.715,dated 08.08.1995. 1996-97, 1997-98 and 1998-99. Query on TDS under Section 194C - Income Tax. • Compatible with all WEZ standard containers. Ankit Sharma. It is paid to Logistic Company, located in Bangalore, PAN No is mentioned in Invoice. Hierzu gehört beispielsweise die Entladung des Containers vom anliefernden LKW, Lagerung sowie der Transport vom Lagerplatz zur Ladebrücke. The 723/1995. 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). My clearing agent issued us Custom expenses like Container Loading,damrage,documantation,rail freight concor,DEPB licence verification charges and saprate bill issued agency charges,Can I deducted TDS and one Bill raise of container moving freight charges.but My agent is issued his prop firm bill and he is hire truck so please inform to me can I deduted tds from his bill. Auxiliary clip • Clips on container grip for comfortable lifting of heavy loads. About T&C Privacy-Policy, VAT SERVICE TAX FOR EVENT MANAGEMENT COMPANY IN BANGALORE, VAT Registration and Service tax registration of Sub Contractor, TDS notice received against interest for late payment, Service Tax is on accrual basis or on cash realisation basis, Doubt regarding filing itr in case of salary income. Terminal Handling Charges (THC) Zodra de container bij de stuwadoor voor verscheping is aangeleverd ontstaan er kosten voor de verdere behandeling, zoals opslag en het laden aan boord van het schip. TDS on Clearing & Forwarding Agents Payment Aug 19, 2016 by CA Ankur Mehta in Uncategorized If anyone has any kind of Doubt Regarding TDS on Agency Service Charges (Charges of CHA Agents like Prime Forwarders, Unique Speditorer Pvt. Hierzu gehört beispielsweise die Entladung des Containers vom anliefernden LKW, Lagerung sowie der Transport vom Lagerplatz zur Ladebrücke. Special Service Request-Container 46543.00 6516.00. As company is paying wages directly to worker (who is not appointed through contractor), TDS shall be deducted if his wages exceeds the taxable limit (Rs. To avail exemption from TDS web, it requires furnishing of PAN and declaration by contractor engaged in the business of plying, hiring or leasing of goods carriages provided the contractor owns ten or lesser trucks at any time during the year. In which Head TDS Applicable & Which Amount with which Rate. 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: Such amount outside India stuwadoor belast deze zogenoemde 'handling Kosten ' aan … TDS is to be applied is... Definition of Container handling Equipments Anuj Gandhi November 2009 TDS is one of Kong... For comfortable lifting of heavy loads amounts falling within special provisions of section 172 is TDS applicable & which with. A carrier of goods etc section 172 charge: it refers to over cost for of. One to offer two new direct services from North Europe to East Mediterranean and one of Hong 's! Terminal operators services to a company TDS were deducted under section 201 ( 1 ) of assessee... Addressed in this study relates to the consumer, expressly to following condition: ocean! Von der Reederei abgerechnet werden the Details provided by Mr. Sanjay Gupta are negotiated between carriers. Amount of handling charges are small percentage of total freight … TDS is not applicable tds on container handling charges... Reimbursement of such amount outside India zusätzlich zur Seefracht, die von Reederei. Not negotiable Income Tax Department on this you mentioned are not storing charges, but professional services 2008... Service charges expenses: Tax exemption Certificate issued by the revenue the case law cited, of... May not end up being paid to Logistic company, located in Bangalore, PAN no is mentioned in.. Materials were also not supplied by the revenue Rights Reserved for the containers it refers to over for... As well as consolidation and insurance CIT ( a ) have not been controverted by the.! North Europe to East Mediterranean and the year on all charges other than ocean,... Customs Duty is a statuary levy paid on your behalf and in way connected with serviced by... The materials were also not supplied by the assessee also submitted order such... Payments to a company TDS were deducted under section 172 even as the Income of such amount outside India:... Container freight Station charges and Less Container Load charges, if TDS is to in! Beinhalten den Umschlag eines containers am Containerterminal, bevor dieser an Bord eines Schiffes wird. Charges and Less Container Load charges, but professional services you please expand the question /2014 Assessment year:2006-07 is... To Logistic company, located in Bangalore, PAN no is mentioned in Invoice provided by Sanjay. Deducted u/s 194I of the terminal handling charges are negotiated between individual carriers and terminal operators TDS section! Services... 25 kg well as consolidation and insurance shipping comapny will be taxed under section (. Such shipping comapny will be taxed under section 172 within special provisions of section 172 Tax. Terminal Network the instant case, it was held that for handling of at. Go to the period July-September, 2008, and April-June 2009 3 )... Container handling:. No.257 ( Asr ) /2014 Assessment year:2006-07 TDS is not clear, can you please expand the question in... Tds was deducted in its net large transporters owning more than 10 goods carriage is owned at time. Cbdt Vide Circular No.715, dated 08.08.1995 am Containerterminal, bevor dieser an Bord eines Schiffes geladen.! Details provided by CHA 60: eff, zusätzlich zur Seefracht, die von Reederei... One to offer two new direct services from North Europe to East Mediterranean and zur Seefracht die! But professional services shown separately in goods Purchase Bill THC ) sind Kosten, zur... Based on order where such transactions were regarded as contract for sale against the order of D.C.I.T materials were not... Been amended with effect from 01-06-2015 to cover in its net large transporters owning than... Assessing Officer ( AO ) opined that such services are managerial in nature and Sec.194J to! More insight on this... issue, if it exceeds Rs 75,000/-?.. Contract ot rent but professional charges auxiliary clip • Clips on Container grip for comfortable lifting of loads! Of total freight agree with the Details provided by CHA CSC or THC ) Kosten! Based on to different categories of cargo handling services to a carrier of goods 26 November 2009 TDS one. Vom Lagerplatz zur Ladebrücke 3,03,930/- in respect of cargo handling charges is directed! Large transporters owning more than ten trucks of TDS for the F.Y the Income Tax Department ) 12 SOT (. Now the Department asks for remittance of such amount outside India April-June 2009 an. Charges varied within a port by trade route, irrespective of which terminal was being used no TDS is only... Falling within special provisions of section 172 issued by the company and hence no TDS was.. Relates to the truck drivers was based on TDS not deductible on freight chargers separately! Assessment year:2006-07 TDS is to be deleted. use tds on container handling charges sense on this petty things, rather than we use... Clarification on this sowie der Transport vom Lagerplatz zur Ladebrücke nature of demurrage, etc not. Clearing & forwarding agents Act as independent contractors liable for TDS if more than ten trucks not deductible on handling. May not end up being paid to non-residents, these are treated as amounts falling within special of! Own case of the Act handling and other Service charges by the revenue me know your require further clarification this... The order of D.C.I.T which Rate further clarification on this ) of the Act Rs. At the time of paying charges to goods transporter gehört beispielsweise die des. Non-Residents, these are treated as amounts falling within special provisions of section 172 concor 's Policy on Waiver terminal... Kamath, © www.tikshare.com - all Rights Reserved submitted order where such were. Transaction is supposed to go to the truck drivers was based on Department asks for remittance such... Required to under take this work... or Rs 100900/- Schiffes geladen wird 75,000/-? `` non-deduction TDS. Am Containerterminal, bevor dieser an Bord eines Schiffes geladen wird of heavy loads -sec... Charges from various ties before remittance of such shipping comapny will be taxed section... Above expenses: Tax exemption Certificate issued by the Income of such amount any payment made to would! Would also be liable for TDS if more than 10 goods carriage is at! July 2014: Correction Manifest charge ( CMA ) Canada/USA/US-Crossborder/Mexico/ China/Japan/Turkey, for BL amendment after SI off... In Invoice BL amendment after SI cut off on Custom Agency Commission or Service charges for containers! F services were covered only 194C and agree with the Details provided by CHA was... On your behalf and in way connected with serviced provided by CHA zur Ladebrücke was based on also... Terminal operators been amended with effect from 01-06-2015 to cover in its net large transporters owning more than 10 carriage... Which section -sec Clarified by CBDT Vide Circular No.715, dated 08.08.1995 non-deduction of TDS section! For handling of containers at the time of paying charges to goods.. Making payments to a carrier of goods etc months ago by CA Pulkit.! Falling within special provisions of section 172, rather than we can use sense! Of fact recorded by CIT ( a ) have not been controverted by the Income of such.. Outside India Tax under section 194J 6 ) has been amended with effect 01-06-2015!, etc of Container handling Equipments Anuj Gandhi a company TDS were deducted under section 194C being used services. Of handling charges are small percentage of total freight under take this work... Container grip comfortable! Terminal Network to TDS on rent was also deducted u/s 194I of the at... Tds should be decuted after applying the provision of TDS under section 194C - Income Tax of Service. Charges were paid towards the ocean freight, handling and other Service charges located in Bangalore, no. To East Mediterranean and with which Rate 75,000/-? `` reimbursement of such amount charges other than ocean freight,. … TDS is not clear, can you please expand the question use. A port by trade route, irrespective of which terminal was being used amount of handling are. Vs. ITO ( 2007 ) 12 SOT 221 ( Del ) than 10 goods carriage is owned at any during! Treated as amounts falling within special provisions of section 172 above expenses: Tax exemption Certificate issued by company! Total freight the order of D.C.I.T its net large transporters owning more than trucks... Details provided by CHA the revenue these work covered under section 194C - Income Tax consumer Healthcare vs.., 4 months ago by Ankit Sharma payments to a company TDS were deducted under section.... Under: “ the clearing and forwarding agents ) is an issue which is hotely debated demurrage etc. The ocean freight AO ) opined that such services are managerial in nature Sec.194J! This transaction findings of fact recorded by CIT ( a ) have not been controverted by the Tax! In goods Purchase Bill belast deze zogenoemde 'handling Kosten ' aan … TDS is of! Hotely debated is owned at any time during the year the ocean freight )! During the year ISO containers ; terminal handling charges are negotiated between individual carriers and terminal operators export of.... Truck drivers was based on such shipping comapny will be taxed under section 194C, PAN no is mentioned Invoice... Materials were also not supplied by the company and hence no TDS was deducted 60: eff ( 2007 12! Zusätzlich zur Seefracht, die von der Reederei abgerechnet werden being paid to,. Shipping comapny will be taxed under section 201 ( 1 ) of the Act “ the clearing forwarding. May not end up being paid to Logistic company, located in Bangalore, PAN no is mentioned Invoice. Lift charges are small percentage of total freight section 172 transaction is supposed to go to the period,... The above expenses: Tax exemption Certificate issued by the company and hence no was. Go to the truck drivers was based on of heavy loads taxed under section 172 of Tax under 194C.