• TDS deduction for maintenance services

We have an association of a small apartment complex with 11 owners. We charge a monthly maintenance charge of Rs. 2000/- per month per flat and the collected amount is utilised for lift maintenance, housekeeping, common area maintenance and salary of security person. We recently went for modernisation of the lift at a cost of 4.25 lakhs with equal contribution from association members. 
Do we have to deduct TDS for the modernisation from the lift company doing it or do we allow the lift company to pay on their own? Kindly advise. My email address is srinivasan2203@yahoo.com.
Asked 7 years ago in Service Tax

Dear Sir,

If association is paying the amount to lift maintenance company, it has to deduct tds.

However, if members are paying it on their own they don't need to deduct TDS.

Please feel free to call/ revert in case of any doubts

Thanks and Regards

Abhishek Dugar

CA CS B.Com

Abhishek Dugar
CA, Mumbai
3576 Answers
183 Consultations

4.8 on 5.0

Hi,

It is advisable to do TDS on the same and file Quarterly e-TDS return.

Feel free to call/email for any clarifications. My email ID pradeep@capradeepbhat.com

Pradeep Bhat
CA, Bengaluru
542 Answers
94 Consultations

5.0 on 5.0

Hello Sir,

You will have to deduct TDS on the the Lift Company if it is a maintenance service. If it is an outright purchase then No TDS.

Trust this clarifies your query.

Feel free to call / get back in case of further clarifications.

Thanking You.

Regards,

Rohit R Sharma

BCOM, ACA, LLB-GEN, CERT. FAFP

Rohit R Sharma
CA, Mumbai
2104 Answers
95 Consultations

5.0 on 5.0

Yes TDS deduction on installation is must for registered housing society.

Vishrut Rajesh Shah
CA, Ahmedabad
928 Answers
38 Consultations

5.0 on 5.0

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