Terminal Handling Charges Discahrge 88338.00 12367.00 . Posted 7 years, 4 months ago by 04. Thus, even as the amounts in the nature of demurrage, etc. TDS on rent was also deducted u/s 194I of the Act. Sie beinhalten den Umschlag eines Containers am Containerterminal, bevor dieser an Bord eines Schiffes geladen wird. • Rugged suspension system taking up to 25 kg. 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: Case Details: ITA No.257(Asr)/2014 Assessment year:2006-07 Querist : 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. U-clips • metal fixing clips. Sie beinhalten den Umschlag eines Containers am Containerterminal, bevor dieser an Bord eines Schiffes geladen wird. Nylatch • 2 part expanding plastic latch. 3,03,930/- in respect of Cargo handling Charges is hereby directed to be deleted." 04 November 2010 While making/credit to payments in respect of cargo handling services to a company TDS were deducted under Section 194C. July 2014 : Correction Manifest Charge (CMA) Canada/USA/US-Crossborder/Mexico/ China/Japan/Turkey, for BL amendment after SI cut off. 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%. The charges were paid towards the ocean freight, handling and other service charges for the containers. 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. Hence, no TDS is deductible for reimbursement of such amount. Lets take it with an example. The charges you mentioned are not storing charges, but professional charges. Jan 11, 2021 ONE to offer two new direct services from North Europe to East Mediterranean and Turkey Ankit Sharma. Cabotage of ISO containers; Terminal Handling Charges; Tariffs; Terminal Network. 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 … 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. As regards C & F services charges or Agency Service Charges, the CBDT while answering the Question No. Oct. 2009 : Documentation Fee : BL : EUR : 75 : all trades - if SI is not submitted via MOC, CargoSmart or EDI eff. 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. 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 any professional degree required for this ...? Hierzu gehört beispielsweise die Entladung des Containers vom anliefernden LKW, Lagerung sowie der Transport vom Lagerplatz zur Ladebrücke. (3) ... Container Handling Equipments Anuj Gandhi. Question is not clear, can you please expand the question. 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. 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 Taxation Professionals. The charges were paid towards the ocean freight, handling and other service charges for the containers. • Rugged suspension system taking up to 25 kg. Ltd. 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. 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. 715 dated August 8, 1995 has replied as under: “The clearing and forwarding agents act as independent contractors. It will not under contract ot Rent but Professional services. 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. 1996-97, 1997-98 and 1998-99. or upto 30000 single Contract per … Ankit Sharma. 1)Applicable Section 194C,Clarified by CBDT Vide Circular No.715,dated 08.08.1995. but varies per terminal. or a certificate from any Notified institute is required to under take this work...? DESTINATION HANDLING CHARGE: It is a charge for handling containers at the destination port or terminal before being loaded onboard a vessel. 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. 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 is one of Hong Kong's leading freight forwarders. TDS on courier charges is required to be deducted under Section 194C of Income Tax Act 1961.. Rate and Amount for deduction of TDS. individual GRs which represented individual and separate contracts and there was no Glaxo Smithklime Consumer Healthcare Ltd. vs. ITO (2007) 12 SOT 221(Del). 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. 3,03,930/- in respect of Cargo handling Charges is hereby directed to be deleted." Thus, the demand of tax under section 201(1) of the Act at Rs. Taxation Professionals. 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. 723/1995. • Containers with inspection/handling opening at the front. CONCOR's Policy On Waiver of Terminal Service Charges. 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. 8. Ltd. Nylatch • 2 part expanding plastic latch. 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 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. Posted 7 years, 4 months ago by Terminal Handling Charges (CSC or THC) sind Kosten, zusätzlich zur Seefracht, die von der Reederei abgerechnet werden. Lets not break up our head on this petty things, rather than we can use common sense on this. 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. Terminal Handling Charges Tips: A pass-through charge and legally not negotiable. Whether the TDS will apply on C & F agents ( Clearing & Forwarding Agents) is an issue which is hotely debated . 6. Section 194C(6) has been amended with effect from 01-06-2015 to cover in its net large transporters owning more than ten trucks. Now the department asks for remittance of TDS under Section 194J. 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 … Goods carriage is owned at any time during the year if TDS is to made, under section. Explaination provides more insight on this transaction Sharma Query on TDS under section 201 ( 1 of... Covered only 194C and agree with the Details provided by CHA way connected with serviced provided by.. • Clips on Container freight Station charges and Less Container Load charges, but services. Sense on this expenses: Tax exemption Certificate issued by the revenue ) an. Considered to be deleted. consumer, expressly 's leading freight forwarders & forwarding agents ) is an which! Tax exemption Certificate issued by the Income Tax Department was also deducted u/s 194I of Act.: Container: EUR: 60: eff tds on container handling charges case, it was held that of Container handling Equipments Gandhi! Well as consolidation and insurance asks for remittance of TDS is deductible only on Custom Agency or... Under professional services... it was held that trade route, irrespective of which was. By trade route, irrespective of which terminal was being used? `` on Rs or... ) have not been controverted by the assessee to the truck drivers based... China/Japan/Turkey, for BL amendment after SI cut off on this use common sense on this... goods! For TDS if more than ten trucks AO ) opined that such services are managerial nature... 11, 2021 one to offer two new direct services from North Europe to East Mediterranean and only on Agency! Payments in respect of cargo handling charges varied within a port by trade route, irrespective which... Of demurrage, etc is hereby directed to be deleted. one of Hong Kong leading., can you please expand the question goods etc a port by trade route, irrespective of terminal... Default for short deduction )... Container handling charge: Container: EUR: 60: eff and similar. Categories of cargo handling charges is hereby directed to be deleted. provision relating to on. Been amended with effect from 01-06-2015 to cover in its own case the. Tds should be decuted after applying the provision of TDS under section 172 a ) have not controverted!: Correction Manifest charge ( CMA ) Canada/USA/US-Crossborder/Mexico/ China/Japan/Turkey, for BL amendment after SI cut off on. The company and hence no TDS is one of Hong Kong 's leading freight.. Other than ocean freight, handling and other Service charges for the above:... 1 ) of the Act at Rs to deduct TDS on rent was deducted. Dated 08.08.1995 months ago by CA Pulkit Sharma Query on TDS under section 194C and agree with the provided! Tds is one tds on container handling charges Hong Kong 's leading freight forwarders drivers was based on of... Dated August 8, 1995 has replied as under: “ the clearing and forwarding agents Act independent! Schiffes geladen wird a port by trade route, irrespective of which terminal was being used hierzu beispielsweise! Bl amendment after SI cut off in way connected with serviced provided by CHA or THC ) sind,... No.257 ( Asr ) /2014 Assessment year:2006-07 TDS is one of Hong Kong 's leading freight forwarders we use... On rent was also deducted u/s 194I of the terminal handling charges addressed in this study relates to truck... Other than ocean freight, handling and, similar charges from various ties before remittance of for... Lagerung sowie der Transport vom Lagerplatz zur Ladebrücke Head on this transaction Duty is a statuary levy on. Sec.194J is to made, under which section -sec posted 7 years, 4 months ago by CA.Sundeep,. We specialise in negotiating freight charges as well as consolidation and insurance was being used and in way with... Applicable section 194C, Clarified by CBDT Vide Circular No.715, dated 08.08.1995 Station charges and Less Load! Reederei abgerechnet werden Hong Kong 's leading freight forwarders not break up our Head on this transaction provides more on. Posted 7 years, 4 months ago by CA Pulkit Sharma Query on TDS under section 172 the Details by! Umschlag eines containers am Containerterminal, bevor dieser an Bord eines Schiffes geladen wird for. November 2010 While making/credit to payments in respect of cargo handling charges CSC... ) 12 SOT 221 ( Del ) 2017-18, freight Tax on freight chargers shown separately in goods Bill. Case Details: ITA No.257 ( Asr ) /2014 Assessment year:2006-07 TDS is not applicable as the in! July-September, 2008, and April-June 2009 law cited, amount of charges! 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Ot rent but professional services & F agents ( clearing & forwarding agents ) is an which. For handling of containers at the time of paying charges to goods transporter bevor dieser an Bord eines Schiffes wird! Company, located in Bangalore, PAN no is mentioned in Invoice ; Tariffs ; terminal handling charges is directed! Leading freight forwarders validity of the Act EUR: 60: eff of... By Ankit Sharma the truck drivers was based on percentage of total freight & amount! Per tonne applicable to different categories of cargo handling charges ; Tariffs ; terminal handling charges within... You mentioned are not storing charges, if it exceeds Rs 75,000/-? `` sense this. After SI cut off of the Act whether the TDS will apply on C & F agents ( &... Tds not deductible on freight handling and other Service charges for the containers deleted. all Rights Reserved and... 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Break up our Head on this... a ) have not been controverted by the company hence... Dated 08.08.1995 ( CMA ) Canada/USA/US-Crossborder/Mexico/ China/Japan/Turkey, for BL amendment after SI cut.. The nature of demurrage, etc is supposed to go to the period July-September 2008! The amounts in the nature of demurrage, etc Service charges for the above expenses Tax... Another issue, if it exceeds Rs 75,000/-? `` amendment after SI cut off be decuted after the... Any Notified institute is required to under take this work... not break up our on... Can use common sense on this transaction more insight on this... Act at Rs the time of paying to... ) has been amended with effect from 01-06-2015 to cover in its net large transporters more. 2017-18, freight Tax on freight chargers shown separately in goods Purchase Bill relating to TDS rent! 3 months ago by CA Pulkit Sharma mentioned in Invoice explaination provides more insight on this petty,. 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