tds in case of payment to google

This query is : Resolved 

20 September 2009 whether payment made to google (india) (p) ltd. for display our website in their search engine at google will subject to TDS under section 194-C at what rate i.e at 1 % or 2 % ?
please clarify

20 September 2009 tds should be deducted u/s 194J @10%

20 September 2009 Agree

21 September 2009 i think it will be covered under service contracts and the rate should be 2% u/s 194C for TDS


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