In the relief to Qantas Airways, the Income Tax Appellate Tribunal (ITAT), Mumbai Bench ruled that 2% TDS be deducted on Payment for use of lounge facilities by passengers. The assessee, Qantas Airways is an international airline that operates its services to and from, amongst other places, Indian airports. The assessee has entered into an arrangement with Oberoi Airport Services to enable its business and first-class passengers to use the airport lounge, run by the Oberoi Airport Services, at Mumbai airport. The assessee has duly deducted 2% tax at source, under section 194C, from these payments. These payments were treated as contractual payments for the services rendered by the Oberoi Airport Services.
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