tds applicability

i believe it is covered under 194j

Yeah 194J

Depending upon the nature it may fall under 194 C if there is a contract executed ,

as the the meaning of expression 'professional and technical services', a service in the course of medical profession is a professional service and hence any payment to that pursuant shall liable to be deducted the tax under Sec.194J.

a) professional services means services rendered by a person in the course of carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or advertising or such other profession as is notified by the Board for the purposes of section 44AA or of this section; (b) fees for technical services shall have the same meaning as in Explanation 2 to clause (vii) of sub-section (1) of section 9; "

Further Explanation [2] under Section 9 defines technical fees in following words "For the purposes of this clause, “fees for technical services” means any consideration (including any lump sum consideration) for the rendering of any managerial, technical or consultancy services (including the provision of services of technical or other personnel) but does not include consideration for any construction, assembly, mining or like project undertaken by the recipient or consideration which would be income of the recipient chargeable under the head “Salaries”."
You are being given Technical service, so payents are subject to TDS u/s 194J

Testing Lab is providing techinical services, hence TDS is to be deducted u/s 194 J

It would be more appropriate to deduct TDS under section 194J as section itself says technical services falls under 194J and payment to testing lab is payment for services provided in technical aspect.