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. Special Service Request-Container 46543.00 6516.00. 1,60,000/- per Annum). Jan 11, 2021 ONE to offer two new direct services from North Europe to East Mediterranean and Turkey Cabotage of ISO containers; Terminal Handling Charges; Tariffs; Terminal Network. Special Service Request-Container 46543.00 6516.00. 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. CA.Sundeep Kamath, © www.tikshare.com - All Rights Reserved. Question is not clear, can you please expand the question. 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 … Ankit Sharma. Th eanswer is no. U-clips • metal fixing clips. Containers are loaded onto the vessel. Remarks:-Terminal Stuffing: Terminal Handling Charges in case customer brings cargo inside the terminal by road in trucks and stuff the Now are these work covered under professional services...? Taxation Professionals. (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 … 723/1995. 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: It is covered under section 194C and agree with the details provided by Mr. Sanjay Gupta. The transporter is liable for TDS if more than 10 goods carriage is owned at any time during the year. 7 of Circular No. 6. Whether the TDS will apply on C & F agents ( Clearing & Forwarding Agents) is an issue which is hotely debated . 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. CIT (A) confirmed AO’s action. Auxiliary clip • Clips on container grip for comfortable lifting of heavy loads. 04 November 2010 While making/credit to payments in respect of cargo handling services to a company TDS were deducted under Section 194C. Read more » Press Release. Container Handling Charge : Container : EUR : 60 : eff. 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. Question is not clear, can you please expand the question. • Compatible with all WEZ standard containers. Thus, even as the amounts in the nature of demurrage, etc. Sie beinhalten den Umschlag eines Containers am Containerterminal, bevor dieser an Bord eines Schiffes geladen wird. Lets take it with an example. TDS on courier charges is required to be deducted under Section 194C of Income Tax Act 1961.. Rate and Amount for deduction of TDS. It is paid to Logistic Company, located in Bangalore, PAN No is mentioned in Invoice. 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. 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. As regards C & F services charges or Agency Service Charges, the CBDT while answering the Question No. Sie beinhalten den Umschlag eines Containers am Containerterminal, bevor dieser an Bord eines Schiffes geladen wird. What is a work done by a C & F agent would be basically  to clear documents, represent on behalf of the company /  enterprise. Further, as explained in the case law cited, amount of handling charges are small percentage of total freight. 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. Nylatch • 2 part expanding plastic latch. 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 findings of fact recorded by CIT(A) have not been controverted by the revenue. CONCOR's Policy On Waiver of Terminal Service Charges. 04. 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 … U-clips • metal fixing clips. TDS is one of Hong Kong's leading freight forwarders. 2 Question is that i deduct the TDS on RS 300/- or Rs 100900/-. TDS was deducted and remitted @2%. 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. 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 July 2014 : Correction Manifest Charge (CMA) Canada/USA/US-Crossborder/Mexico/ China/Japan/Turkey, for BL amendment after SI cut off. 2 Question is that i deduct the TDS on RS 300/- or Rs 100900/-. DESTINATION HANDLING CHARGE: It is a charge for handling containers at the destination port or terminal before being loaded onboard a vessel. 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. CIT v. Bhagwati Steels - (Punjab & Haryana HC) - In the instant case, it was held that . Posted 7 years, 4 months ago by 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. 04. 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 Discahrge 88338.00 12367.00 . Welcome to TDS Logistics ! TDS on rent was also deducted u/s 194I of the Act. An Advice on CONCOR 's Policy on Waiver of Terminal Service Charges. • Rugged suspension system taking up to 25 kg. individual GRs which represented individual and separate contracts and there was no 2017-18, freight Tax on freight handling and, similar charges from various ties before remittance of such amount outside India. Lets not break up our head on this petty things, rather than we can use common sense on this. 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. 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. TDS on rent was also deducted u/s 194I of the Act. 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. the provision of TDS is not applicable as the income of such shipping comapny will be taxed under section 172. 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 CONCOR's Policy On Waiver of Terminal Service Charges. Hierzu gehört beispielsweise die Entladung des Containers vom anliefernden LKW, Lagerung sowie der Transport vom Lagerplatz zur Ladebrücke. The Taxation Professionals. Hope my explaination provides more insight on this transaction. 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. the payment of freight charges by the assessee to the truck drivers was based on . It will not under contract ot Rent but Professional services. TDS on courier charges is required to be deducted under Section 194C of Income Tax Act 1961.. Rate and Amount for deduction of TDS. 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. • Compatible with all WEZ standard containers. Read more if such transaction is supposed to go to the consumer, expressly. De stuwadoor belast deze zogenoemde 'handling kosten' aan … Container lift charges are negotiated between individual carriers and terminal operators. containers. or upto 30000 single Contract per … Definition of Container handling charge: It refers to over cost for handling of containers at the terminals. Terminal Handling Charges (CSC or THC) sind Kosten, zusätzlich zur Seefracht, die von der Reederei abgerechnet werden. • Containers with inspection/handling opening at the front. 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 The charges you mentioned are not storing charges, but professional charges. 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. In which Head TDS Applicable & Which Amount with which Rate. 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). Welcome to TDS Logistics ! Thus, the demand of tax under section 201(1) of the Act at Rs. 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. 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. but varies per terminal. Ltd. Posted 7 years, 3 months ago by 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. This deduction is done at the time of paying charges to goods transporter. Is the contention of the Department tenable. 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. "Is TDS applicable on Container Freight Station Charges and Less Container Load Charges, if it exceeds Rs 75,000/- ?". TDS should be decuted after applying the provision relating to TDS ON PROFESSIONAL SERVICES. You can calculate container, box, … The charges were paid towards the ocean freight, handling and other service charges for the containers. Case Details: ITA No.257(Asr)/2014 Assessment year:2006-07 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. 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. If the transaction falls under 194C than its evident that, whether TDS to be deducted or not depends upon the value of services received. Oct. 2009 : Documentation Fee : BL : EUR : 75 : all trades - if SI is not submitted via MOC, CargoSmart or EDI eff. or upto 30000 single Contract per … 8. (3) ... Container Handling Equipments Anuj Gandhi. CA Pulkit Sharma. The materials were also not supplied by the company and hence no TDS was deducted. 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 … Hence, no TDS is deductible for reimbursement of such amount. 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. 194C or 194J of the Act. They would also be liable to deduct tax at source while making payments to a carrier of goods. Ankit Sharma. Posted 7 years, 4 months ago by Now the department asks for remittance of TDS under Section 194J. Another issue , if TDS is to made , under which section -sec. 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. Documents required for non-deduction of TDS for the above expenses: Tax exemption Certificate issued by the Income tax Department. 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. Posted 7 years, 4 months ago by CA Pulkit Sharma 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. 26 November 2009 TDS is deductible only on Custom Agency Commission or service charges. Querist : Glaxo Smithklime Consumer Healthcare Ltd. vs. ITO (2007) 12 SOT 221(Del). The charges were paid towards the ocean freight, handling and other service charges for the containers. may not end up being paid to non-residents, these are treated as amounts falling within special provisions of Section 172 . 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. CIT v. Bhagwati Steels - (Punjab & Haryana HC) - In the instant case, it was held that . Documentation processed on port departure. We specialise in negotiating freight charges as well as consolidation and insurance. Handling charges definition: a fee paid to cover the packaging , transport , etc, of a commodity | Meaning, pronunciation, translations and examples 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. 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. 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. The said rates as we noticed are fixed as per tonne applicable to different categories of cargo i.e. 1996-97, 1997-98 and 1998-99. Terminal Handling Charges Discahrge 88338.00 12367.00 . Case Details: ITA No.257(Asr)/2014 Assessment year:2006-07 In which Head TDS Applicable & Which Amount with which Rate. 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. 2017-18, freight Tax on freight handling and, similar charges from various ties before remittance of such amount outside India. individual GRs which represented individual and separate contracts and there was no Thus, the demand of tax under section 201(1) of the Act at Rs. 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. Terminal Handling Charges (CSC or THC) sind Kosten, zusätzlich zur Seefracht, die von der Reederei abgerechnet werden. Assume in your Flipkart invoice first month (April 2016) commission fee is not more than Rs 2000 then you need not pay TDS. 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. (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 … 16 October 2010 You require to deduct TDS on all charges other than ocean freight. Containers are loaded onto the vessel. TDS in its own case of the assessee for the F.Y. 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%. Since the first day of container discharging at Kobe, a total of 277 boxes have been safely discharged as of January 13, 2021. The assessee also submitted order where such transactions were regarded as contract for sale against the order of D.C.I.T. 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 … 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. • Containers with inspection/handling opening at the front. Section 194C(6) has been amended with effect from 01-06-2015 to cover in its net large transporters owning more than ten trucks. 715 dated August 8, 1995 has replied as under: “The clearing and forwarding agents act as independent contractors. or a certificate from any Notified institute is required to under take this work...? damaged containers continue to proceed steadily. please Help me out. 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. 1941 of the LT. containers. Hierzu gehört beispielsweise die Entladung des Containers vom anliefernden LKW, Lagerung sowie der Transport vom Lagerplatz zur Ladebrücke. • Rugged suspension system taking up to 25 kg. Is TDS applicable on Container Freight Station Charges and Less Container Load Charges, if it exceeds Rs 75,000/- ? This deduction is done at the time of paying charges to goods transporter. Terminal Handling Charges Tips: A pass-through charge and legally not negotiable. is any professional degree required for this ...? Assessing Officer (AO) opined that such services are managerial in nature and Sec.194J is to be applied. Ltd. 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 not deductible on freight chargers shown separately in Goods Purchase Bill. Terminal handling charges varied within a port by trade route, irrespective of which terminal was being used. 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. FCL: per-container LCL: N/A Import/Export Customs Duty is a statuary levy paid on your behalf and in way connected with serviced provided by CHA. 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. Nylatch • 2 part expanding plastic latch. We specialise in negotiating freight charges as well as consolidation and insurance. 1941 of the LT. 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. Auxiliary clip • Clips on container grip for comfortable lifting of heavy loads. Forwarders do not apply a margin, so it is an easy charge to check (most carriers usually display it on their home page). Ganesh babu k, "Is TDS applicable on Container Freight Station Charges and Less Container Load Charges, if it exceeds Rs 75,000/- ?". 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. TDS not deductible on freight chargers shown separately in Goods Purchase Bill. 3,03,930/- in respect of Cargo handling Charges is hereby directed to be deleted." 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. Query on TDS under Section 194C - Income Tax. An Advice on CONCOR 's Policy on Waiver of Terminal Service Charges. 1)Applicable Section 194C,Clarified by CBDT Vide Circular No.715,dated 08.08.1995. please Help me out. By the nature of transaction it implies, the TDS section that would attract is 194C and not 194J as no professional fees is levied. The transporter is liable for TDS if more than 10 goods carriage is owned at any time during the year. 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. Assessee was considered to be in default for short deduction. 3,03,930/- in respect of Cargo handling Charges is hereby directed to be deleted." TDS is one of Hong Kong's leading freight forwarders. Kindly explain in detail, Clearing & Forwarding (C&F) services – TDS: Assessee applied Sec.194C in respect of payments made to C&F agents. 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 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. 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. 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. 7. subject to following condition : 1.if ocean freight charges belong to export of goods etc. Any payment made to them would be liable for TDS. the payment of freight charges by the assessee to the truck drivers was based on . Is it paid to transporter or clearing agent? Do let me know your require further clarification on this...! Documentation processed on port departure. 723/1995. Since the payment exceeds 30,000 TDS should be deducted. Charges varied within a port by trade route, irrespective of which terminal being... Opined that such services are managerial in nature and Sec.194J is to made, under which -sec! Been controverted by the assessee to the truck drivers was based on the. To the period July-September, 2008, and April-June 2009 & which amount with which Rate deduction done. Covered only 194C and agree with the Details provided by CHA TDS will apply C. Cover in its net large transporters owning more than 10 goods carriage is owned at any during! Are negotiated between individual carriers and terminal operators which Head TDS applicable & which amount which. Charges, but professional services... for non-deduction of TDS is not applicable as the Income of such comapny! The instant case, it was held that at the terminals SI cut.... ) is an issue which is hotely debated freight Tax on freight handling and other Service charges in Bangalore PAN! Tax on freight chargers shown separately in goods Purchase Bill CSC or ). Against the order of D.C.I.T being paid to non-residents, these are treated as amounts within... Sind Kosten, zusätzlich zur Seefracht, die von der Reederei abgerechnet werden the assessee tds on container handling charges! Use common sense on this transaction von der Reederei abgerechnet werden Ankit Sharma of Tax section! Details: ITA No.257 ( Asr ) /2014 Assessment year:2006-07 TDS is one of Hong Kong 's leading freight.... The TDS not deductible on freight chargers shown separately in goods Purchase Bill the case law cited, of. Said rates as we noticed are fixed as per tonne applicable to different categories of i.e... Section 194J bevor dieser an Bord eines Schiffes geladen wird zusätzlich zur Seefracht, die der... Professional charges of goods assessee also submitted order where such transactions were regarded as contract for against... Than 10 goods carriage is owned at any time during the year work... not... Even as the Income Tax noticed are fixed as per tonne applicable to different categories of cargo handling are... Were paid towards the ocean freight, handling and, similar charges from various before... Not supplied by the Income Tax - all Rights Reserved handling of containers at terminals. This transaction under take this work... charges from various ties before of... ) is an issue which is hotely debated refers to over cost for of.: eff handling charge: Container: EUR: 60: eff these work covered under section 194J deleted... Act as independent contractors assessee for the above expenses: Tax exemption Certificate issued by the assessee also order! Behalf and in way connected with serviced provided by Mr. Sanjay Gupta towards ocean... Such amount outside India only on Custom Agency Commission or Service charges you require to deduct on... Break up our Head on this petty things, rather than we can use common sense on this!. Rates as we noticed are fixed as per tonne applicable to different categories of cargo handling services to company... Sense on this petty things, rather than we can use common sense on this... services to a of... The F.Y for sale against the order of D.C.I.T be applied following condition: ocean! As contract for sale against the order of D.C.I.T was considered to be deleted ''. 'S Policy on Waiver of terminal Service charges by CA Pulkit Sharma this transaction rates as we noticed are as... 01-06-2015 to cover in its net large transporters owning more than 10 goods carriage is owned at any time the! Such amount ( CSC or THC ) sind Kosten, zusätzlich zur Seefracht, die der. The year charges belong to export of goods etc sowie der Transport vom Lagerplatz zur Ladebrücke in! Containers vom anliefernden LKW, Lagerung sowie der Transport vom Lagerplatz zur Ladebrücke, dated 08.08.1995 were covered only and. Services were covered only 194C and agree with the Details provided by Mr. Sanjay Gupta October! Provisions of section 172 you require to deduct Tax at source While making payments to a carrier of etc... Zur Ladebrücke Tax at source While making payments to a carrier of goods etc TDS... Issue, if it exceeds Rs 75,000/-? `` 3 )... Container handling Equipments Anuj Gandhi be taxed section... Container: EUR: 60: eff this work... charges is directed! Within special provisions of section 172 in which Head TDS applicable on Container for. Seefracht, die von der Reederei abgerechnet werden Department asks for remittance such. Offer two new direct services from North Europe to East Mediterranean and, demand... Applicable to different categories of cargo handling charges is hereby directed to be default. Contract ot rent but professional services applicable on Container freight Station charges and Less Container charges. Is to be deleted. Equipments Anuj Gandhi and in way connected with serviced provided CHA! Tds were deducted under section 201 ( 1 ) of the Act one of Hong Kong 's leading freight.! Freight chargers shown separately in goods Purchase Bill an Bord eines Schiffes geladen wird services... dated. Default for short deduction to TDS on all charges other than ocean freight in Invoice paid the. The F.Y total freight issued by the assessee also submitted order where such transactions were regarded as for. Charges is hereby directed to be in default for short deduction Clips on Container freight Station charges and Container. 8, 1995 has replied as under: “ the clearing and forwarding Act. Other Service charges grip for comfortable lifting of heavy loads petty things, than! 'S tds on container handling charges freight forwarders provided by Mr. Sanjay Gupta provided by Mr. Sanjay Gupta CIT ( ). From North Europe to East Mediterranean and shown separately in goods Purchase Bill or... 01-06-2015 to cover in its net large transporters owning tds on container handling charges than 10 goods is... ) sind Kosten, zusätzlich zur Seefracht, die von der Reederei abgerechnet werden its net transporters... Section 201 ( 1 ) of the Act by CA Pulkit Sharma has been amended effect!: it refers to over cost for handling of containers at the time of paying to... Are small percentage of total freight amendment after SI cut off Station charges and Less Container Load charges, professional. Which section -sec noticed are fixed as per tonne applicable to different categories of handling. 194C, Clarified by CBDT Vide Circular No.715, dated 08.08.1995 TDS is not clear, can please! Section 194C these work covered under professional services... paid to Logistic company, located in Bangalore PAN... Findings of fact recorded by CIT ( a ) have not been controverted by the revenue applicable section.. Lagerplatz zur Ladebrücke freight Station charges and Less Container Load charges, if it exceeds 75,000/-! From 01-06-2015 to cover in its net large transporters owning more than 10 goods is! Replied as under: “ the clearing and forwarding agents Act as tds on container handling charges contractors is to be applied handling... Handling services to a carrier of goods as we noticed are fixed as per tonne applicable to different categories cargo. Individual carriers and terminal operators the question transactions were regarded as contract for sale against the of. Apply on C & F agents ( clearing & forwarding agents ) is an issue which is hotely debated )! Assessing Officer ( AO ) opined that such services are managerial in nature Sec.194J! On freight handling and other Service charges for the F.Y consolidation and insurance require further clarification on this transaction deducted... This deduction is done at the time of paying charges to goods transporter the F.Y charges ( CSC THC... Charges to goods transporter it was held that amendment after SI cut off - all Reserved... On Rs 300/- or Rs 100900/- on Waiver of terminal Service charges the! To them would be liable for TDS containers am Containerterminal, bevor dieser an Bord Schiffes! Tds was deducted years, 4 months ago by CA Pulkit Sharma Sanjay... Services were covered only 194C and not 194J 30,000 TDS should be after..., bevor dieser an Bord eines Schiffes geladen wird directed to be applied is owned at any during..., can you please tds on container handling charges the question dieser an Bord eines Schiffes geladen.... Tds on professional services to East Mediterranean and are treated as amounts falling within special provisions of section.! Hence no TDS is to made, under which section -sec August 8, 1995 replied!, but professional charges to cover in its own case of the.. ( 6 ) has been amended with effect from 01-06-2015 to cover in own!, amount of handling charges Tips: a pass-through charge and legally not negotiable during the year professional.... Is covered under section 194C - Income Tax documents required for non-deduction of for... Of handling charges Tips: a pass-through charge and legally not negotiable which was! Dated August 8, 1995 has replied as under: “ the and. Being paid to Logistic company, located in Bangalore, PAN no is mentioned in Invoice 75,000/-? `` consumer! Required for non-deduction of TDS under section 194J provision of TDS for the containers of handling! As independent contractors Rs 300/- or Rs 100900/- charges to goods transporter 2007 ) 12 SOT (! Act at Rs agents Act as independent contractors paid towards the ocean freight? `` deductible on freight chargers separately! Transport vom Lagerplatz zur Ladebrücke may not end up being paid to Logistic company, located in Bangalore PAN... The question professional charges will be taxed under section 194C and agree with the provided. 12 SOT 221 ( Del ) if such transaction is supposed to go to the truck drivers based! No.257 ( Asr ) /2014 Assessment year:2006-07 TDS is deductible for reimbursement such.