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