employed
2574 Points
Posted on 16 February 2010
No.
Those are payments for using technology.
Same cannot be taxed as technical services u/s 194J, as per decision in skycell communications ltd, Chennai HC.
194C also not attracted since we are only using a service that is offered to public at large, not any work.
https://www.blonnet.com/iw/2005/02/13/stories/2005021300141400.htm