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Ask your queries or reply to others' queries => Discussion => Topic started by: CA.BHUPENDRASHAH on December 19, 2011, 06:22:06 PM

Title: TDS on payment for water supplied by tanker for manufacturing activity
Post by: CA.BHUPENDRASHAH on December 19, 2011, 06:22:06 PM
Is provision of Sec 194C applicable to payment for water supplied by tanker for manufacturing activity?
Title: Re: TDS on payment for water supplied by tanker for manufacturing activity
Post by: ashutosh majumdar on December 22, 2011, 11:25:43 PM
Well, S. 194C, Explanation (iv)(c) defines "work" to mean ""work" to include "carriage of goods or passengers by any mode of transport other than by railways".

Water is "goods". So, S. 194C applies.

Title: Re: TDS on payment for water supplied by tanker for manufacturing activity
Post by: Mansha on December 28, 2011, 12:33:18 PM
Yes 194C will be applicable
Title: Re: TDS on payment for water supplied by tanker for manufacturing activity
Post by: sai prasad on December 29, 2011, 01:35:21 PM
It is sale simliciter of water. it is outside the purview of sec.194C or any other TDS prov.
Title: Re: TDS on payment for water supplied by tanker for manufacturing activity
Post by: satishcgarg on December 31, 2011, 08:20:48 AM
yes, I also agree with Mr. Sai as it is a supply of goods which does not attract any tds.
Being the nature of the goods it is supplied in the tanks and it the site of the buyer.
Title: Re: TDS on payment for water supplied by tanker for manufacturing activity
Post by: ashutosh majumdar on December 31, 2011, 09:15:40 AM
Yes, I also (grudgingly) agree with Sai Prasad that he is right. It is a simplicitor sale of water and not a contract for transport of "goods". It didn't occur to me earlier. The Q looks very simple but there is a nice catch to it.
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