Tds deducted by client for an event management company

TDS should be dudected under section 194C (2%) for event management service since it is deemed as contract. 

What is the logic and rationale provided by the Client such that it wants to deduct tax at source at 10%.

Thanks,

It is safer to suffer a deduction @ 10% under section 194J initially and get it adjusted against self assessment tax payable or cliam refund though this might affect your cash flows. Here, the nature of service rendered is to be examined. If there is a bundled service or the proportion of managerial service or consultancy element is more and predominant it will be difficult to prove to the contrary with the AO if there is a scrutiny assessment later on.

Regards,