Repairs and maintenance where material is substantial

This discussion clarifies whether Tax Deducted at Source (TDS) under Section 194C applies to machinery repairs, particularly when a substantial portion of the invoice is for materials. The consensus is that even with significant material costs, if the transaction is classified as repairs and maintenance under CAS 12, TDS under 194C is generally applicable. This holds true even if materials and service charges are itemised separately on the invoice, with the entire transaction often being treated as a contract for repairs.