Tds on door to door delivery/courier

This query is : Resolved

nitin (Querist)
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10 January 2015 As per the amendment in October 2009, no TDS was required to be deducted u/s 194C in case of payment to persons engaged in the business of plying, hiring and leasing of goods carriage provided the contractor furnished the PAN number.
Now, does this exemption also cover cases, where we are paying for small parcels delivered through various goods transport agencies. In other words, one is the scenario where the truck is hired (full or partial) for delivery of goods. But what we are discussing here is where we pay according to weight, say 2kg or 5 kg. The goods are picked from the factory and hand delivered to the customer. we are not concerned with which truck/container would carry the goods.If courier payments are subject to TDS, how to we distinguish these door to door deliveries. Are these also courier deliveries subject to TDS.