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Tds on d2h or cable connection

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(Querist)
30 July 2013 I am an accouantant of a hotel we pay rs 17500 pm to cable operator. Should i deduct Tds on it & in which section.
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
30 July 2013 It is advisable to deduct TDS u/s 194C.
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Abhishek Goel

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Abhishek Goel (Querist)
31 July 2013 sir please give me details why i deducte tds in 194c. i think if i have to deduct in 194 j.
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
31 July 2013 It is not professional or technical service. Only applicability is under contract u/s 194C.
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