S (the supplier) raised invoice upon P( the purchaser) for an amount that includes price of the goods supplied and the charges that S has to pay to T (the transporter) for transportation of the goods to P. 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 reimbursement of freight on behalf of T. In my opinion the tax should be deducted by P on its payment to T and noy by P. Please reply
two issues involved . if s has claimed transport charges separately P has to make tds on S . P should not make tds on T . S has to make tds on T bill. since the T's bill in the name of P only there is no need to make tds in the name of T by P
it is very simple that , the receiver of the invoice , it mean that invoice should be in the name of them, those who only detect the tds while paying the amount . btr seperate invoice is maintain one for trasportation and another for goods