Tds deduction

Manpower supply contract for supply of engineers will attract the TDS u/s 194 J or 194 C ?. All engineers are under direct control of principle employer, so company is also paying service tax @ 9.27%. pls advice.
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As per my opinion if company is paying serivce tax thereon than the payment made to engineers will attract the TDS u/s 194 J 
 

If contractor/ Manpower supplier also geting some rembushment than that will attract the TDS u/c 194C

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