TDS Liability on business meeting in hotel

rent in given situation  cannot attract 194 j .....

moreover given payment attracts TDS u/s 194 c  even if bill is raised seperately for rent and catering services....

There can be no rent unless there is a earmarking of rooms or space for the purpose of the payer. Sec 194I is not attracted at all in this case. However Sec 194C can get attracted.Not very sure regarding works contract...

See the decision taken in case of east india hotels copany ltd by Mumbai HC

Hotel services is not covered by 194C.

https://www.taxguru.in/income-tax/tds-provisions-not-applicable-to-hotel-rent-mumbai-hc.html

Bottom line, no TDS (at least in Maharashtra).