Is definition of Works for 194C inclusive or conclusive.
1) Is written agreement necessary for 194C
2) Can we consider all services invoices for the purpose of 194C in addition to definition of work
3) Is there any specific exclusion for services under 194C
4) can we consider expemtions under service tax act for TDS purpose.
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Thanks & reagrads..in advance _
Work” shall include‑
(a) Advertising;
(b) Broadcasting and telecasting including production of programmes for such broadcasting or telecasting;
(c) carriage of goods or passengers by any mode of transport other than by railways;
(d) catering;
(e) manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from such customer, but does not include manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from a person, other than such customer.
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