Calibration charges tds applied? 194c or 194j

Calibratino charges wold be covered by teh definition of work as mentieond in sectino 194C and accordingly TDS @ 1% if pymt made to individual or 2& if pymt made to company should be made.

TDS u/s 194J shud be made if there is any professional work involved which requries application of ones mind with the specified skill sets.

calibration charges will be covered under 194J. I'll more clear if you provide the full details of calibration bill.

Dear Sir,

If it is Invoice issue under rule4S (1) of  Service Tax Rules 1994 category of service :test,Inspection,certification,  then  tds deduction  comes under which  category 194C or 194J.

Kindly tells us Where there Calibration of Gas Detector will follow under 194J or 194C.