Tds

TDS u/s 194C is required to be deducted if there is contract (Cover implied as well). There is no matter if the courier company not charging service tax, TDS is required to be deducted if the payment is made in single bill exceeding Rs 30,000 or the total billing during the financial year to the same party exceeds Rs 75,000.

In this case TDS is not to be deducted if no other payment to the same party  made during the Financial year as the bill amount is below Rs 30,000.

In your case, no TDS liability is attracted as courier bill is not covered under Sec 194C

at the rate of 1%, when the recipient is an Individual/HUF

at the rate of 2%, when the recipient is any other person