under section 194C the following contracts are alsoincluded in the scope of “Work”:
and telecasting including production of programs for broadcasting and
of goods and passengers by any mode of transport other than Railways.
So you need to pay tds. Guest house is meant for business purpose. So you cannot escape from tds.
Further, the only exemption in catering is - TDS is not required to be made when payment is made for serving food in a restaurant in the normal course of running of the restaurant/cafe.