Payment for participation in seminar/conference

Three of our employees will be attending a seminar organised by FAI (Fertilizer Association of India) in Delhi in December 2012.

The amount per head is 12,500/- , so the total payment is 37,500/-.

Is tax required to be deducted under section 194C, in principle. Or we take a plea that as total payment is less than 75,000/- though more than 30,000/- there is no need for TDS for now.

Please share your thoughts.

Regards,