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Tds on celebrities

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(Querist)
10 March 2014 Dear All,

I have a query.Whether the service offered by a celebrity to promote a company come under any slab of tds?If yes, please also inform the section in which it is charged?
Also please inform me the reason behind such applicablity? and also the difference between such service & sponsorship service?

Thanks in advance.
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CS,CA F,Numrologi TusharSampat

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CS,CA F,Numrologi TusharSampat (Expert)
10 March 2014 sec 194J is applicable in this case for tds.
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