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TDS on Canteen Service

Started by Bhumin, May 28, 2012, 05:09:48 PM

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Dear All,

My client ABC Co. has entered into contract with Mr X for letting out half floor for running Canteen business.

Mr X providing Canteen facility and providing Tea & Snacks to Employee for which payments made by ABC Co on behalf of Employee.

Now question is that Should ABC liable to deduct TDS on Canteen Service provided by Mr X?

Whether It is service or Sale ?

Provided that there is no agreement between ABC Co. and Mr X for providing Services.

Bhumin Mehta.

sai prasad

it is a sale of eatables to satisfy the human  want. it is a sale under the VAT Act as sale/supply/service of eatables including beverages is treated as  a sale taxable under the State Vat act.


TDS provisions are not attracted on sale of eatables at canteen.


On just sale,till now there is no TDS.